2012 (1) TMI 297

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...., DR, for the Appellant. Shri Amit Jain, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The prime issue involved in the appeal of the Revenue is as to the whether the respondents are entitled to avail the credit of service tax paid on the GTA services in respect of the goods cleared from their factory and supplied to their customers. 2. The Commiss....