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    <title>2015 (11) TMI 167 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the appeal filed by the Revenue, confirming the order passed by the Tribunal. The substantial questions of law were answered in favor of the assessee, allowing the utilization of credit on input services for discharging service tax liability on GTA services. The decision in a previous case was deemed applicable, supporting the assessee&#039;s position on both issues. Consequently, the appeal was dismissed, and the connected miscellaneous petition was closed with no order as to costs.</description>
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      <description>The court dismissed the appeal filed by the Revenue, confirming the order passed by the Tribunal. The substantial questions of law were answered in favor of the assessee, allowing the utilization of credit on input services for discharging service tax liability on GTA services. The decision in a previous case was deemed applicable, supporting the assessee&#039;s position on both issues. Consequently, the appeal was dismissed, and the connected miscellaneous petition was closed with no order as to costs.</description>
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