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2014 (4) TMI 1062
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....mmissioner (A.R.) JUDGEMENT Per Ashok Jindal The appellant is in appeals along with the applications for stay and also filed an application for early hearing of the appeals. The appellant has also filed an application for Condonation of Delay in filing the appeal. 2. As the appeals and the stay applications are listed today therefore, the application for early hearing has become infruc....
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....herein this Tribunal held that post 01.04.2008, if the assessee complied with the conditions of above cited CBEC Circular, then the assessee is entitled to take input service credit on outward transportation service. 5. Heard both sides and have gone through the records of the case. 6. The adjudicating authority in the adjudication order has clearly held that the appellant has complied with ....