2009 (10) TMI 403

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....ppellant. Shri  B.B. Agrawal, JCDR, for the Respondent. [Order] - As a common issue is involved in these appeals, all the appeals are being taken up together. The appellants filed these appeals against the impugned order challenging denial of credit of Service tax paid in respect of transport of goods by road, courier service, general insurance service, maintenance & repair service, man....

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....ut credit. The appellants relied upon the Honb Bombay High Càurt's decision in the case of Coca Cola India Pvt. Ltd. v. Com,nissionc'r of Central Excise, Pune-III  reported in 2009 (15) S.T.R. 657. 4. The contention of the Revenue is that the factual aspects in respect of whether the goods are cleared on FOR basis and the freight is a part of the sale price require verification. In respec....