2015 (10) TMI 1976

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....n, AC (AR) ORDER When the respondent took credit of the service tax paid on transporting the goods out of the factory for delivery at the premises of the buyer such credit was denied by the Adjudicating authority. But the appellate authority held that outward transportation being part of the business acivity, the service tax paid thereon is admissible to be claimed as Cenvat credit. 2. Re....