2015 (8) TMI 1133

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....Shri Willingdon Christian, Advocate For The Respondent: Shri Alok Srivastava, Authorised Representative Per: P.K. Das 1. After hearing both the sides and on perusal of the records, we find that the issue involved in this case is whether a manufacture having CENVAT Credit balance in the CENVAT account and utilize the credit for payment of Service Tax on "Goods Transport by Road" on inward ....