2006 (11) TMI 97

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....vat credit to the appellant. 2. Considered the submissions made at length by both sides and perused records. The denial of the Cenvat credit to the applicant is on the amount of Service Tax liability discharged by the applicant for the receipt of the services of goods transport operator. The applicant has correctly pointed out i.e. for March, 2005, the service tax liability discharged by the ap....