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2017 (11) TMI 347 - AT - Service TaxCENVAT credit - GTA services - whether appellant is eligible to avail credit on GTA services for the period October, 2005 to March, 2006? - sub-section (4) of Section 84 - Held that: - The provision of sub-section (4) of Section 84 expressly states that no order shall be passed by the Commissioner when an appeal is pending before the Commissioner (Appeals). Therefore, the order passed by the Commissioner confirming the penalty under Section 76 as well as confirming the demand of interest is against law - appeal allowed - decided in favor of appellant.
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