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2013 (9) TMI 357

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..... K. Singla, Commissioner (AR) JUDGEMENT Per: P. G. Chacko On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is directed mainly against denial of CENVAT credit on GTA service which was used for transportation....