2009 (5) TMI 391

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....d in these appeals, therefore, all are being taken up together for disposal. 2. After hearing both sides and on perusal of the records, I find that the appellants utilized Cenvat Credit for payment of service tax on GTA service. Commissioner (Appeals) observed that utilization of Cenvat credit towards payment of service tax to GTA service is clearly in contravention of provisions of rule 3(4) of ....