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2019 (12) TMI 637 - CESTAT MUMBAICENVAT Credit - input services - outward GTA services - period from 1-4-2005 to 31-3-2007 - HELD THAT:- Cenvat credit on outward GTS service was admissible since in the judgement of Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], it was observed that tax paid on transportation of final products from the place of removal upto the first point may it be depot or the customer’s place has to be allowed. The ground of rejection of admissibility of such Cenvat Credit on outward GTA by the adjudicating authority and its confirmation by the Commissioner (Appeals) was the want of documents by way of additional evidence to justify that transfer of goods occurred at the customers’ place to bring the case of the appellant within the conditions stipulated in CBSC Circular dated 23-08-2007, whereas show cause Notice itself confirmed that the transportation of goods from the point of manufacturer up to the place of removal (para 4) had occurred which went to the knowledge of respondent department during the course of CERA Audit conducted on the record of the assesse (para-2 of show cause-cum-demand Notice dated. 24-3-2010). Such rejection of appeal on narrow technical consideration by the Commissioner (Appeals) is unsupported by the principle of fair justice and good conscience - appeal allowed - decided in favor of appellant.
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