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    <title>2008 (5) TMI 263 - CESTAT, NEW DELHI</title>
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    <description>Cenvat credit earned by a manufacturer on input services was held usable for payment of service tax on Goods Transport Agency services. The Tribunal followed its earlier ruling on the same point, treating the issue as already covered by precedent and rejecting the revenue&#039;s objection. The manufacturer was therefore entitled to utilise the credit for discharge of GTA service tax liability, and the challenge by the revenue failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32850</link>
      <description>Cenvat credit earned by a manufacturer on input services was held usable for payment of service tax on Goods Transport Agency services. The Tribunal followed its earlier ruling on the same point, treating the issue as already covered by precedent and rejecting the revenue&#039;s objection. The manufacturer was therefore entitled to utilise the credit for discharge of GTA service tax liability, and the challenge by the revenue failed.</description>
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