2011 (7) TMI 620

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.... Heard both sides.  2. Appeal No.ST/279/09 has been filed by the Revenue against the impugned order wherein it has been held that the assessee is eligble to utilize cenvat credit towards payment of service tax on GTA service during the period from 01.10.2005 to 18.4.2006 onwards. 3. Appeal No.ST/387/09 has been filed by the assessee against the impugned order wherein it has been held t....