2013 (7) TMI 432

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....Mr. M.M. Ravi Rajendran, Dy. Commissioner(AR) for the respondent. [Order per: P.G. Chacko] On a perusal of the records and hearing both sides, we have found prima facie case for the appellant against the impugned demand of Rs.13,35,159/- arising out of denial of CENVAT credit on GTA service which was used for transportation of sugar cane to the appellants sugar factory during the material peri....