2015 (9) TMI 1599

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..... e consigned availing services of the courier , it is inconceivable how that shall be equated with the character of GTA Service. Service of courier in business being indispensable necessity, the assessee is entitled to Cenvat credit - appeal allowed - decided in favor of appellant. - Final Order No. 41265/2015 in Appeal No. E/42254/2013 - - - Dated:- 22-9-2015 - D.N. Panda, Member (J) For .....

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