2009 (1) TMI 161

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.... Shri S.R. Prasad, SDR, for the Appellant. Shri S.R. Dixit, Advocate, for the Respondent. [Order]. - The respondents had taken Cenvat credit of service tax paid on goods transport operator (sic) (agency) service for the transportation of iron, steel and cement used by them in the civil work of the new plant. Both the lower authorities have held that the benefit of Cenvat credit of service....