2011 (5) TMI 535

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....e Appellant. K.P. Singh for the Respondent. ORDER 1. Heard the Advocate for the appellants and the DR for the respondent. This appeal arises from the order dated 6-6-2007 passed by the Commissioner (Appeals), Raipur. By the impugned order the Commissioner (Appeals) set aside the order passed by the Deputy Commissioner, Bhilai on 29-1-2007. By the said order, the Deputy Commissioner, Bhila....

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....hat the Tribunal has held in Gujarat Ambuja Cement Ltd.'s case (supra) that credit of service tax paid on outward transportation is available, proceeded to hold that the appellant wrongly availed the credit on outward transportation. The DR on the other hand submitted that bearing in mind the Circular No. 97/8/2007-ST, dated 23-8-2007 issued by the Board unless conditions specified under clause 8(....