2014 (1) TMI 1566

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....in appeal against the impugned order in the second round of litigation. 2. The brief facts of the case are that the appellant are manufacturers of excisable goods and procured inputs. On these inputs, the transporter has paid service tax and on the basis of the invoice issued by the transporter, the appellant availed input service credit of Goods Transport Agency Service. Revenue is of the view t....

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....g the Adjudication order. Aggrieved, by the same, appellant is before me. 3. The appellant filed a request to decide the appeal on merits, in the light of the decision of Dhampur Sugar Mills Ltd., vs. CCE, 2011(22)STR 598. Therefore, matter is taken up for disposal. 4. The ld. AR reiterated the finding of the impugned order. 5. Considered the submission made by both sides and perused the record....