2012 (10) TMI 297

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.....92/2008 dated 8.8.2008. 2. Heard learned Superintendent (AR). None appears for the appellant inspite of notice. 3. The issue involved in this case is whether CENVAT credit taken on Service Tax paid on outward freight of final goods cleared from the factory to the premises of the customer is an 'input service' and the said service tax so paid is eligible as CENVAT under the CENVAT Credit Rules, ....