2018 (2) TMI 473

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....Per: M.V. Ravindran This Appeal is directed against the Order-in-Appeal No.RAJ-EXCUS-000-APP-056-2017-18 dated 15.9.2017 passed by the Commissioner, CGST & C.Ex., (Appeals), Rajkot. 2. Heard both sides and perused the record. 3. On perusal of the record, I find that the issue is regarding eligibility to avail cenvat credit of service tax paid on the courier service which was received by the App....