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2009 (5) TMI 391 - CESTAT, NEW DELHICenvat Credit- Transport agency’s services- the appellants utilized Cenvat Credit for payment of service tax on GTA service. Commissioner (Appeals) observed that utilization of Cenvat credit towards payment of service tax to GTA service is clearly in contravention of provisions of rule 3(4) of Cenvat Credit Rules, 2004. In the light of the decision of CCE v. Nahar Industrial Enterprises Ltd. [2007] 10 STT 117 (New Delhi - CESTAT) held that order of Commissioner (Appeals) is liable to set-aside and appeal is allowed.
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