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2011 (5) TMI 524 - CESTAT, MUMBAICENVAT credit - GTA service used by the assessee for outward transportation - Board s circular dated 23.8.2007 - Held that:- It will be incumbent on the assessee to establish that they have satisfied the conditions laid down in the Board s circular, therefore, if necessary, the assessee can be given a reasonable opportunity of adducing evidence as well - Hence, appeal is allowed by way of remand with a request to the Commissioner (Appeals) to pass a speaking order on the aforesaid issue after giving the assessee a reasonable opportunity of being heard - Appeal is disposed accordingly.
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