2007 (7) TMI 540

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....t. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused record. 2. In view of the factual position being canvassed, the matter has to go back for fresh decision. Accordingly, we grant waiver of pre-deposit and proceed with the appeal. 3. The dispute is about eligibility of service tax (paid on transport) as Cenvat credit. Service tax in question was paid on out....