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2012 (7) TMI 981

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....vocate For the Respondent:Shri.Bharat Bhushan, DR ORDER PER: D.N.PANDA Shri Narasimhan Submits that to bring the coal to the site of power generation, service of GTA was availed and service tax paid in respect of such service availed was claimed as cenvat credit. Coal so brought was used for generation of power and such power captivity consumed as well as part of the power so generated....