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    <title>2015 (12) TMI 161 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) to disallow Cenvat credit for service tax paid under GTA service by M/s Hira Industries, classifying the service as GTA service rather than cargo handling service. The Tribunal found no grounds for appellate intervention based on the nature of the service and the CBEC circular, affirming the dismissal of the appeal and the disallowance of the credit amounting to Rs. 80,618/-.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) to disallow Cenvat credit for service tax paid under GTA service by M/s Hira Industries, classifying the service as GTA service rather than cargo handling service. The Tribunal found no grounds for appellate intervention based on the nature of the service and the CBEC circular, affirming the dismissal of the appeal and the disallowance of the credit amounting to Rs. 80,618/-.</description>
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