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....pondent : Mr. S C Kamra, Advocate ORDER Per S. K. Mohanty: This appeal is directed against the impugned order dated 31.12.2013 passed by the Commissioner of Central Excise (Appeals) -Jaipur, wherein the cenvat credit taken by the appellant on the courier service has been allowed by holding that such service cannot be regarded as outward transportation provided by the goods transport agenc....

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