2009 (6) TMI 998

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....JUDGEMENT B. S. V. Murthy (Technical Member) 1. Ld. Advocate for the appellants submits that during the year 2005, appellants availed 75% abatement and paid service tax on GTA services. Since consignment notes issued by the service provider had no declaration about non availment of cenvat credit on inputs, capital goods etc. by the service provider, Revenue has held that appellant is not eli....