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<h1>Appellate Tribunal rules in favor of appellant in service tax credit dispute</h1> <h3>MAIHAR CEMENT UNIT-1 Versus COMMISSIONER OF C. EX., BHOPAL</h3> MAIHAR CEMENT UNIT-1 Versus COMMISSIONER OF C. EX., BHOPAL - 2007 (8) S.T.R. 391 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi heard both sides and perused the record. The dispute was about the eligibility of the appellant to take credit of service tax paid for transport of goods. The Tribunal found in favor of the appellant as the invoices clearly showed removal to 'self' and the transport was from the factory to the C&F agent's depot. The impugned order was set aside, and the appeal was allowed.