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    <title>2008 (3) TMI 170 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI held that the appellant is entitled to utilize Cenvat credit for the payment of service tax on services obtained from a goods transport agency. The Tribunal granted a full waiver of the pre-deposit and allowed the stay application, determining that the appellant, as the person liable for paying service tax on services received, qualifies as the provider of taxable service under the Cenvat Credit Rules, 2004. The decision was issued on March 14, 2008.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30395</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI held that the appellant is entitled to utilize Cenvat credit for the payment of service tax on services obtained from a goods transport agency. The Tribunal granted a full waiver of the pre-deposit and allowed the stay application, determining that the appellant, as the person liable for paying service tax on services received, qualifies as the provider of taxable service under the Cenvat Credit Rules, 2004. The decision was issued on March 14, 2008.</description>
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