2018 (4) TMI 1019

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..... is filed by Revenue against order-in-appeal No.PUN-EXCUS-002-APP-014-14-15 dated 13.0502014. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by that portion of the impugned order wherein the first appellate authority has set aside the demands confirmed by the adjudicating authority in respect of availment of CENVAT Credit of service tax paid on transportation of finished goo .....

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..... of merits and stand rejected. 6.1 As regards the point raised by learned DORA that he would like to ascertain whether the Revenue has preferred an appeal or otherwise, I am of the view that even if any appeal has been preferred, ratio of the decision will apply and the issue being same in the appeal of Revenue as well as of the assessee, the point put forth by the learned D.R will not carry the .....

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