2022 (11) TMI 748 - AT - Central Excise
CENVAT Credit - input services - outward GTA services used for transportation of their finished goods from their factory to customer’s premises - place of removal - period from October 2015 to September 2016 - HELD THAT:- In the present matter, appellant has come forward with the documents /details i.e copy of purchase order, copies of invoices, copy of agreements, copy consignment notes, copy of certificate of chartered accountant.
In view of the facts of the case, it is found that the impugned order is not in accordance with law. The Commissioner (Appeals) did not deal properly with these documents/ details and facts submitted by the Appellant before him in the impugned order.
The case needs to be reconsidered by the Commissioner (Appeals) to decide the appeal a fresh after considering the said documents and vital facts - Appeal allowed by way of remand.