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2010 (2) TMI 346 - CESTAT, BANGALOREStay- the appellants are engaged in manufacture of Calcined Petroleum Coke and paid service tax on GTA service availed during the period from January 2005 to December 2006. The departmental officers held the view that the assessee was not entitled to utilise the Cenvat credit for meeting the service tax liability under the category GTA service. Held that- Tribunal decisions interpreting explanation to Rule 2(p) of Cenvat Credit Rule, 2004 in totally different ways. Pre-deposit of interest waived in view of divergent view of Tribunal. Recovery stayed.
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