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2008 (5) TMI 174 - AHMEDABAD HIGH COURTWhether utilization of service tax credit towards payment of service tax on goods transport agencies is in accordance with law or not - issue stands decided by the Tribunal’s decision in the case of CCE, Chandigarh Vs. Nahar Exports Ltd., M/s. Selvakumar Spinners Pvt. Ltd.& M/s.Bushan Power & Steel Ltd. has rejected the Revenue’s appeal on the ground that such utilization was permissible - by following the ratio of the above decisions, Revenue’s appeal is accordingly rejected
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