2009 (7) TMI 16

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eals) 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 bran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax and paid on the value of such services." 6. In view of the decision of the Larger Bench of the Tribunal, impugned order cannot be sustained. Accordingly, impugned order are set aside. Both the appeals are allowed. (Dictated & pronounced in the Open Court.)
Case laws, Decisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X