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2018 (8) TMI 1019 - CESTAT BANGALOREGTA Services - Exemption/abatement under Notification No.32/2004-ST dt. 03/12/2004 - exemption/abatement was denied to the appellant for the reason that the appellant has not provided the declaration from GTA as observed by the Commissioner(Appeals) - Held that:- The appellant has given the declaration from the GTA for non-availment of CENVAT credits on inputs and input services which is on record and therefore the appellants being service receiver are eligible for CENVAT credit on the service tax paid by them - appeal allowed - decided in favor of appellant.
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