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    <title>2015 (12) TMI 674 - CESTAT BANGALORE</title>
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    <description>The appellate tribunal allowed the appeal, ruling in favor of the appellant regarding the utilization of Cenvat credit for paying service tax on GTA services. The tribunal held that Cenvat credit could be used for this purpose, citing a Larger Bench decision. Consequently, the tribunal set aside the demand for interest and penalty under section 77 of the Finance Act, 1994, as the appellant&#039;s credit utilization was deemed correct, providing the appellant with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269370</link>
      <description>The appellate tribunal allowed the appeal, ruling in favor of the appellant regarding the utilization of Cenvat credit for paying service tax on GTA services. The tribunal held that Cenvat credit could be used for this purpose, citing a Larger Bench decision. Consequently, the tribunal set aside the demand for interest and penalty under section 77 of the Finance Act, 1994, as the appellant&#039;s credit utilization was deemed correct, providing the appellant with consequential relief.</description>
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      <pubDate>Fri, 30 Jan 2015 00:00:00 +0530</pubDate>
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