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2016 (9) TMI 330 - HC - Service TaxAvailability of CENVAT credit – availability of refund - Rule 5 of the Cenvat Credit Rules, 2004 – GTA services - Whether the goods cleared at the factory gate, depot or any other place of removal and delivered at the port of export shall entitle the appellants to the Cenvat credit of the service tax paid on transportation of such goods from any of the above places or such tax refundable under Rule 5 of the Cenvat Credit Rules, 2004 wherever the Cenvat credit is not adjustable? - Whether Cenvat Credit is admissible in respect of service tax paid on transportation of the goods cleared from the places in question? – Held that: - the appellant is only a recipient of services and that there is no sale, but only transfer to its own units. The consent of the appellant recorded and further decision is to be taken by the adjudicating authority - the Original Authority has to frame proper issues, adjudicate by providing an opportunity of hearing as contemplated under the Central Excise Act 1944 and the Rules framed thereunder and pass appropriate orders on merits, within a period of two months from the date of receipt of a copy of this order – matter disposed off.
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