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2017 (1) TMI 189 - AT - Central ExciseCENVAT credit - demand of credit with interest and penalty - demand on the ground that the credit availed on GTA services received was irregular - Held that: - the appellant have all the documents in the form of invoices raised on the customers by the appellant during the relevant period and also lorry receipts raised by the transporters on the appellant on the basis of which service tax was paid and credit availed during the relevant period but the authorities below have not considered these documents to arrive at a finding as to when the ownership in the goods has taken place - I allow the appeal of the appellant by setting aside the impugned order and remanding the matter to the original adjudicating authority for fresh decision after considering the documents filed by the appellant - appeal allowed by way of remand.
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