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      <description>Conflicting Tribunal views on CENVAT credit for service tax paid on outward GTA services defeated invocation of the extended period of limitation. In light of the interpretational uncertainty, the assessee&#039;s availment of credit under a bona fide understanding could not be treated as suppression or misstatement of facts, so penalty was also unwarranted. The remand on the substantive eligibility of credit was not in issue and required no further finding.</description>
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