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    <title>2014 (5) TMI 878 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the assessee could use Cenvat credit to pay service tax on Goods Transport Agency (GTA) services for the period from 19.04.2006 to January 2007. The demand for tax and interest during this period was overturned, granting relief to the assessee. The Tribunal rejected the Revenue&#039;s appeal, affirming the assessee&#039;s right to utilize Cenvat credit for the specified period. Penalty waiver by the Commissioner (Appeals) under Section 80 of the Finance Act, 1994 was upheld without challenge from the Revenue.</description>
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    <pubDate>Wed, 26 Feb 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 878 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=247951</link>
      <description>The Tribunal held that the assessee could use Cenvat credit to pay service tax on Goods Transport Agency (GTA) services for the period from 19.04.2006 to January 2007. The demand for tax and interest during this period was overturned, granting relief to the assessee. The Tribunal rejected the Revenue&#039;s appeal, affirming the assessee&#039;s right to utilize Cenvat credit for the specified period. Penalty waiver by the Commissioner (Appeals) under Section 80 of the Finance Act, 1994 was upheld without challenge from the Revenue.</description>
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      <pubDate>Wed, 26 Feb 2014 00:00:00 +0530</pubDate>
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