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    <title>2013 (2) TMI 678 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court of Chhattisgarh dismissed the department&#039;s appeals concerning Cenvat credit for service tax liability on transport services. The Court upheld that respondents could avail Cenvat credit even if not the output service provider. Previous decisions supported this conclusion, leading to the dismissal of the appeals.</description>
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      <description>The High Court of Chhattisgarh dismissed the department&#039;s appeals concerning Cenvat credit for service tax liability on transport services. The Court upheld that respondents could avail Cenvat credit even if not the output service provider. Previous decisions supported this conclusion, leading to the dismissal of the appeals.</description>
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