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    <title>Cenvat Credit Approved for GTA Services Used in Transporting Intermediate Goods to Job Workers or Other Units.</title>
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    <description>Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units - GTA in the present case being used up to the place of removal covered under the definition of input service and hence admissible for Cenvat Credit. - AT</description>
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