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    <title>2012 (8) TMI 442 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the availment of cenvat credit on GTA services under the reverse charge mechanism. It referenced precedents to support the eligibility of credit pre-01.03.08, directing the quantification of service tax credit for the relevant period. Penalties were not imposed due to the interpretational nature of the issue, emphasizing the significance of legal interpretation and subsequent amendments on credit entitlement.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding the availment of cenvat credit on GTA services under the reverse charge mechanism. It referenced precedents to support the eligibility of credit pre-01.03.08, directing the quantification of service tax credit for the relevant period. Penalties were not imposed due to the interpretational nature of the issue, emphasizing the significance of legal interpretation and subsequent amendments on credit entitlement.</description>
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