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2011 (6) TMI 561 - HC - Service TaxWhether Tribunal has committed substantial error of law in holding that recommending committee, on whose recommendation, the appeal has been filed by the revenue, is not properly notified in the Official Gazette and therefore the appeal of the revenue is not maintainable – Held that:- eligibility of the manufacturer to avail Cenvat Credit on service tax paid on goods transport service for clearance of goods beyond the place of removal. This question has been answered by this Court in Tax Appeal No. 419 of 2010 and connected appeals decided on 6-4-2011 [2011 (6) TMI 561 - GUJARAT HIGH COURT] and the issue stands concluded against the Revenue. In that view of the matter, it is not necessary to entertain this appeal though the Tribunal dismissed the appeal on some other grounds. Tax Appeal dismissed.
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