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    <title>2009 (5) TMI 740 - CESTAT, NEW DELHI</title>
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    <description>The court held that the utilization of Cenvat Credit for payment of service tax on GTA service is permissible under Rule 3(4) of the Cenvat Credit Rules, 2004. Relying on precedents like Ambattur Petrochem Ltd. and Nahar Industrial Enterprises Ltd., the Judge set aside the previous orders, allowing all appeals with consequential relief. This decision clarifies the application of Cenvat Credit Rules concerning service tax payments on GTA services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=126402</link>
      <description>The court held that the utilization of Cenvat Credit for payment of service tax on GTA service is permissible under Rule 3(4) of the Cenvat Credit Rules, 2004. Relying on precedents like Ambattur Petrochem Ltd. and Nahar Industrial Enterprises Ltd., the Judge set aside the previous orders, allowing all appeals with consequential relief. This decision clarifies the application of Cenvat Credit Rules concerning service tax payments on GTA services.</description>
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