2011 (9) TMI 815

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....: M Veeraiyan: 1. Heard both sides on the stay petition. 2. The applicant is a manufacturer of Cigarettes which is subject to specific rate of duty. The applicant has availed CENVAT credit on Service Tax paid on GTA service utilized for transport of the cigarettes from the factory gate to the "warehouses". The removal of the cigarettes is on payment of duty at the time of removal from the facto....

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....rior to 1.4.2008. The Commissioner (Appeals), in their own case, relating to subsequent period, vide Order-in-Appeal No. 230/2011-CE dated 05.8.2011, allowed the credit relying on the above Circular of the Board. 4. The learned Jt. CDR reiterates the findings and reasoning of the Commissioner in the impugned order. 5. We have carefully considered the submissions from both sides and perused the r....