CENVAT Credit Misuse on GTA Services Violates Section 4(3)(c) and Rule 2(t), Leading to Penalties and Recovery.

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....CENVAT credit - input services - GTA service - Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the Rules 2004 availed the Cenvat Credit which was not available, the Revenue, was within its right in imposing recovery, interest and penalty.....