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    <title>2011 (2) TMI 389 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=205625</link>
    <description>The Department appealed a common Order-in-Appeal regarding the availment of credit of service tax on GTA services used for transporting vehicles to a showroom for paying service tax under the category of authorized service station. The Tribunal rejected the Department&#039;s appeal, citing a previous decision involving a dealer of Hero Honda where credit for service tax on GTA services was allowed. The Tribunal upheld the respondent&#039;s entitlement to credit based on the broad definition of input service. As a result, the Department&#039;s appeals were dismissed, and the Order-in-Appeal was upheld.</description>
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    <pubDate>Thu, 10 Feb 2011 00:00:00 +0530</pubDate>
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      <title>2011 (2) TMI 389 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=205625</link>
      <description>The Department appealed a common Order-in-Appeal regarding the availment of credit of service tax on GTA services used for transporting vehicles to a showroom for paying service tax under the category of authorized service station. The Tribunal rejected the Department&#039;s appeal, citing a previous decision involving a dealer of Hero Honda where credit for service tax on GTA services was allowed. The Tribunal upheld the respondent&#039;s entitlement to credit based on the broad definition of input service. As a result, the Department&#039;s appeals were dismissed, and the Order-in-Appeal was upheld.</description>
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      <pubDate>Thu, 10 Feb 2011 00:00:00 +0530</pubDate>
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