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2017 (8) TMI 1110 - HC - Central ExciseInterpretation of statute - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit of service tax paid on transportation upto customer's destination from the place of removal - Held that: - In the present facts, it is an admitted position before us that the respondent - Assessee had responded to the notices demanding service tax on the basis of interpretation of 2(l) of the Cenvat Credit Rules, 2004 and had not placed any reliance upon the aforesaid CBEC Circular before the Authorities under the Act. It is only now, before us, that the respondents are seeking to rely upon the above CBEC Circular dated 23.08.2008 as it is also adverted to the above decisions referred in the question of law. However, the Revenue did not have any occasion to examine whether or not the conditions precedent provided in the aforesaid Circular of CBEC are satisfied by the Assessee or not to avail of its benefit. We are not deciding the appropriate interpretation of 2(l) of the Cenvat Credit Rules, 2004 in the facts of the present case, as the issue of the applicability of the Circular to the facts is still an unresolved issue - all the issues, both on merits i.e. interpretation of 2(l) Cenvat Credit Rules, 2004 as well as applicability of the CBEC circular are left open for consideration of the Assessing Officer who would pass an appealable order after following the principles of natural justice - matter on remand.
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