2009 (12) TMI 638

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.... per : P.G. Chacko, Member (J)]. - These applications and appeals are by the department, represented by the learned SDR. There is no representation for the respondent despite notice, nor any request of theirs for adjournment. After examining the records and hearing the SDR, we note that these proceedings are against a common order of the Commissioner (Appeals). The first appeal filed by the depa....

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.... has also relied on the Hon'ble High Court's judgment in Ambuja Cements Ltd. v. Union of India - 2009 (236) E.L.T. 431 (P & H) = 2009 (14) S.T.R. 3 (P & H) wherein the above circular of the Board was examined and it was held that, if three conditions were fulfilled, Cenvat credit of service tax paid on GTA service availed for transportation of excisable goods from the factory to the customer's pre....