2006 (12) TMI 376

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....the Respondent. [Order]. - In the instant case, the applicant availed Cenvat credit on Service Tax paid on the service of goods transport agency utilized for outward transportation of goods for the period January, 2005 to September 2005. 2. The lower authorities observed that since the finished goods were removed from the factory of the applicant on payment of duty, 'Place of removal....

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....ppl.) = 2006 (204) E.L.T. 189 (Commr-Appl). He also produced a photo copy of order-in-appeal No. 228/2006-CE dated 21-7-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore in favour of the assessee on the very same issue. Ld. Advocate, further, submits that this Tribunal in the case of M/s. Universal Cables Ltd. v. CCE, Bhopal, vide Stay order No. 1112/06-SM dated 7-11-2006 [200....