2009 (4) TMI 340

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....appeal against the order of the Commissioner (Appeals), whereby adjudication order was set aside. 2. After hearing the ld. DR and on perusal of the records, I find that the issue involved in this case relates to whether the credit availed on inputs and capital goods and input services can be utilised for discharging the liability of Service Tax on GTA services. It is seen that the Commissioner ....