2009 (7) TMI 16

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....Judicial)]. - Common issue is involved in these appeals and, therefore, both are being taken together for disposal. 2. After hearing both sides and on perusal of the records, it is seen that the appellants availed credit of service tax paid on input service of transportation of goods by road in relation to inward transportation and also on outward supply from their factory to their branches and o....

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....als) wherein it has been observed that the appellants failed to produce any record to show that the clearances in question made by the appellants are in respect of export on FOR/FOB basis. 5. After hearing both sides and on perusal of the records, it is seen from the adjudication order that the appellants availed credit on outward supply on transportation of goods from factory gate to their branc....