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2014 (3) TMI 313

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....: As amount involved is Rs.20,478/-, therefore Registry placed the matter for admission. As issue is covered by Hon'ble High Court in the case of ABB Ltd., therefore appeal is admitted. 2. The brief facts of the case are that appellant availed input service credit on Goods Transport Agency service during the period April 2005 to March 2007. The revenue is of this service has been availed....