2007 (7) TMI 48

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....sed 2. In view of the factual position being canvassed, the matter has to go back for fresh decision. Accordingly, we grant waiver of pre-deposit and proceed with the appeal. 3. The dispute is about eligibility of service tax (paid on transport) as Cenvat credit. Service tax in question was paid on outward transport and was denied upon a finding that the transport was after the duty paid rem....