2017 (3) TMI 845

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.... L. Patra, Authorised Representative ORDER Heard both sides. 2.  These appeals are filed against OIA No. VAD-EXCUS-002-APP-386-388-14-15 dated 09.09.2014 passed by the Commissioner (Appeals) of Central Excise, Service Tax & Customs, - Vadodara. 3.  The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods.  The appellant had availed in....

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.... appellants filed appeals before the Ld. Commissioner (Appeals), who inturn, rejected their appeals.  Hence, the present appeals. 4.  Ld. Advocate Shri Vinay Kansara for the appellants submits that the  'GTA Service'  have been used by them for export of the goods and the condition of sale is FOB basis, hence satisfy the meaning of "input service" as defined  under Rule 2....