2009 (9) TMI 321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Both appeals arise out of common order and, therefore, both are being taken up together for disposal. 2. The issue involved in this case is in respect of availability of credit of service tax paid on outward transportation to the appellants as input service credit. The Commissioner (Appeals) rejected the appeal following the decision of the Tribunal in the case of Gujarat Ambuja Cements Ltd. v.....