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2012 (6) TMI 360 - AT - Service TaxCenvat Credit of Service Tax paid on outward transportation - transactions were on FOR destination basis - appellant plead that they have record to show that their transactions were on FOR basis in the sense that the excise duty had been paid on the value which included the cost of transportation from the factory to the buyer's premises – Held that:- matter is remanded to the Commissioner (Appeals) for de novo decision after examining the records submitted by the appellant in support of their plea that their transactions were on FOR destination basis. Appeal disposed of.
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