2012 (6) TMI 98

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....-Appeal No. RKA/95-96/SRT-I/2010, dt.15.02.2010.   2. Since both the appeals are raising same issue and are in respect of very same assessee, these are being disposed off by a common order.   3. Heard both sides and perused the records.   4. Since the issue involved in these appeals is regarding availment of CENVAT Credit of service Tax paid on the GTA services by the respondent ....