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    <title>2009 (8) TMI 962 - COMMISSIONER OF CENTRAL EXCISE (APPEALS),  AHMEDABAD-III</title>
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    <description>The appellate authority allowed the appeal, annulling the impugned order. It concluded that the appellant could utilize Cenvat credit for paying service tax on Goods Transport Agency (GTA) services received. The demand for cash recovery of service tax and penalties under Sections 76 and 78 of the Finance Act, 1994, were set aside.</description>
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      <description>The appellate authority allowed the appeal, annulling the impugned order. It concluded that the appellant could utilize Cenvat credit for paying service tax on Goods Transport Agency (GTA) services received. The demand for cash recovery of service tax and penalties under Sections 76 and 78 of the Finance Act, 1994, were set aside.</description>
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