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    <title>2011 (11) TMI 337 - CESTAT, NEW DELHI</title>
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    <description>Credit of service tax paid on GTA services used to transport employees from home to factory premises was treated as input service credit under Rule 2(1) of the Cenvat Credit Rules, 2004, because employee transportation was held to have a direct bearing on manufacturing activity. On that basis, the credit was found admissible and the order allowing credit was left undisturbed.</description>
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      <description>Credit of service tax paid on GTA services used to transport employees from home to factory premises was treated as input service credit under Rule 2(1) of the Cenvat Credit Rules, 2004, because employee transportation was held to have a direct bearing on manufacturing activity. On that basis, the credit was found admissible and the order allowing credit was left undisturbed.</description>
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