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2008 (3) TMI 158 - CESTAT NEW DELHIAppellant, EOU contend that the service tax paid on transportation charges is not utilized by them as their final product is chargeable to nil rate of duty, so they are entitled to refund of the amount paid as service tax - Revenue contend that appellant is engaged in the manufacture of exempted goods, it was not entitled to credit, is not acceptable because despite impugned good (slate stone tiles) are exempted u/not. 23/03, they are excisable to 30 % of prevailing custom duty- refund allowed
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