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    <description>Prima facie entitlement to Cenvat credit was accepted for interim relief in proceedings challenging denial of credit on Goods Transport Agency service tax liability under the definition of provider of taxable service. On that basis, stay was granted pending further proceedings, indicating that the appellant had shown sufficient case at the interim stage to resist immediate recovery or adverse enforcement.</description>
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      <description>Prima facie entitlement to Cenvat credit was accepted for interim relief in proceedings challenging denial of credit on Goods Transport Agency service tax liability under the definition of provider of taxable service. On that basis, stay was granted pending further proceedings, indicating that the appellant had shown sufficient case at the interim stage to resist immediate recovery or adverse enforcement.</description>
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