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2017 (9) TMI 881 - AT - Service TaxUtilisation of CENVAT credit - credit for payment of service tax on GTA services - reverse charge mechanism - Held that: - reliance placed in the case of Commissioner of Service Tax Versus Hero Honda Motors Ltd. [2012 (12) TMI 734 - DELHI HIGH COURT], where it was held that para 2.4.2 of CBEC's Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services - appeal allowed - decided in favor of appellant.
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