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2017 (3) TMI 297 - AT - Central ExciseCENVAT credit - outward service i.e. CHA Agency, DEPB Registration, Port Shipping, Customs Clearing Services, inland Haulage Services, Technical Handling Charges, Courier Services and Insurance Charges etc - denial on the ground that the services rendered were beyond the place of removal i.e. factory gate - Held that: - without examining the relevant documents, Commissioner (Appeals) could not have come to a conclusion as to the place of removal. Admittedly, these documents which have been produced before the Tribunal were not before the Commissioner (Appeals). It will, therefore, be in interest of justice that the documents, which the appellants have now produced to substantiate their plea, are submitted before and examined by the Commissioner (Appeals) to record proper findings giving the basis for arriving at the same - appeal allowed by way of remand.
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