2009 (10) TMI 668

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....the Respondent. ORDER This Appeal is against denial of Cenvat credit in respect of Service tax paid on GTA against excise duty liability raised against the Appellant. The Appellant's contention is that when the delivery was obligation of the Appellant at respective address which is FOR in nature, Service tax paid to the transporter in respect of those deliveries entitles the Appellant to Cenvat ....