2009 (5) TMI 411

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....the Appellant. Atul Gupta for the Respondent. ORDER 1. The issue for determination in this appeal is the admissibility of Cenvat credit of Rs. 56,077 availed of service tax paid on freight for empty containers called for export during the period July, 2005 to January, 2006. The credit was disallowed by the adjudicating authority who also imposed a penalty of Rs. 10,000 upon the assessee; however....