2011 (3) TMI 1203

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....For Respondent Per : Ashok Jindal     The appellants are in appeals along with stay applications for denial of input service credit on outward transportation of final products to their sister unit and to their customers from their factory gate. 2. After hearing both the sides for some time on the stay applications, we find that the issue involved is in a narrow compass&n....

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....tted that the lower appellate authority has observed that the appellants have failed to provide evidence in support of their claim that the outward transportation cost was the part of the transaction value of the goods cleared. Therefore, the lower appellate authority has correctly denied them the  credit. 5. Considering the submissions made by the both the sides, we find that if the appe....