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    <title>2011 (6) TMI 299 - CESTAT NEW DELHI</title>
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    <description>Recipient liability to pay service tax on Goods Transport Agency services could be discharged through the Cenvat credit account rather than in cash, because the jurisdictional High Court had already held that such utilisation was permissible. The issue was therefore decided in favour of the assessee.</description>
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      <description>Recipient liability to pay service tax on Goods Transport Agency services could be discharged through the Cenvat credit account rather than in cash, because the jurisdictional High Court had already held that such utilisation was permissible. The issue was therefore decided in favour of the assessee.</description>
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