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    <title>2011 (6) TMI 491 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal by M/s. Gimatex Industries Pvt. Ltd., holding that manufacturers of excisable goods were eligible to use CENVAT credit for paying service tax on GTA services before 01.03.2008. The decision was based on distinguishing the case from precedent and legal interpretations, setting aside the demand for duty, interest, and penalty amounting to Rs.78,740 and granting the appellants consequential relief.</description>
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      <description>The Tribunal allowed the appeal by M/s. Gimatex Industries Pvt. Ltd., holding that manufacturers of excisable goods were eligible to use CENVAT credit for paying service tax on GTA services before 01.03.2008. The decision was based on distinguishing the case from precedent and legal interpretations, setting aside the demand for duty, interest, and penalty amounting to Rs.78,740 and granting the appellants consequential relief.</description>
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