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2014 (12) TMI 832

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....ate JUDGEMENT PER: D.N.PANDA; Assessee in appeal No.3018/2011 is challenging against disallowance of Cenvat Credit of Service Tax of Rs. 1,68,687+ Education cess and higher education cess relating to the availment of goods transport service. Revenue challenged in appeal No.2494/2011 against no levy of penalty by the authority below. 2. Both appeals having common cause are taken togethe....