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2011 (3) TMI 1126 - CESTAT, DELHIEligibility for Cenvat credit - Service tax paid on outward freight - Held that:- The Commissioner (Appeal) has seen sample invoices and a certificate from a Chartered Accountant and prima facie verified the issues relevant to the matter and he has given a clear finding that the Respondent is eligible for the credit and thus reversed the order of the Adjudicating authority - However he has given an opportunity to the lower authority to verify the records more exhaustively and to modify the quantum of credit allowed by him if the principle explained by him is not satisfied in respect of any individual invoice - it is likely that the adjudicating authority has not done any verification so far since they have filed an Appeal before this Tribunal. So the adjudicating authority is given time of two months from the date of receipt of this order to do any exhaustive verification, as ordered by the Commissioner (Appeal), if he desire to do.
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