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    <title>2014 (6) TMI 93 - CESTAT CHENNAI</title>
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    <description>The judge allowed the appeal, granting relief to the appellant, a manufacturer and deemed output service provider of GTA services, to use Cenvat credit for service tax payments. The decision relied on legal precedents, including a Tribunal case upheld by the Punjab and Haryana High Court, establishing the permissibility of utilizing Cenvat credit for such payments. This case emphasizes the importance of legal interpretations and precedents in resolving taxation disputes and providing relief to taxpayers.</description>
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      <description>The judge allowed the appeal, granting relief to the appellant, a manufacturer and deemed output service provider of GTA services, to use Cenvat credit for service tax payments. The decision relied on legal precedents, including a Tribunal case upheld by the Punjab and Haryana High Court, establishing the permissibility of utilizing Cenvat credit for such payments. This case emphasizes the importance of legal interpretations and precedents in resolving taxation disputes and providing relief to taxpayers.</description>
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