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2016 (12) TMI 832 - AT - Central ExciseDenial of CENVAT credit - outward transportation services - denial on the ground that the appellants had failed to prove any contract between the buyer and the seller to deliver of the goods, further they have not established with documentary evidence that the sale had taken place at FOR destination - Held that: - on identical issue this Tribunal has referred appeals to the adjudicating authority for denovo consideration to reconsider the matter based on the guidelines contained in the Board's Circular dated 23.08.2007. Following judicial propriety, I too remand the case back to the adjudicating authority to reconsider the matter based on the applicable Board Circulars. Denial of credit - denial on the ground that the documents are not in the name of the appellant company, Cuddalore but issued in the name of their Head Office at Madurai - Held that: - The services availed have no nexus with the manufacturing or business activity of the appellants. On this count, this part of the appeal totalling disallowance of credit of ₹ 17.521/- is therefore, sustained and in consequence, the appeal of the appellants on this count stands rejected. Appeal allowed by way of remand.
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