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2017 (1) TMI 662 - CESTAT CHANDIGARHGTA services - utilisation of cenvat credit account for payment of tax - prior to the period 19.04.2006, the assessee entitled to utilise cenvat credit account for payment of GTA service and post 19.04.2006, the demand was confirmed and penalties were imposed - Held that: - the assessee has correctly utilised cenvat credit for payment on GTA service during the impugned period - appeal allowed - decided in favor of appellant.
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