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2016 (7) TMI 294 - CESTAT BANGALORECenvat Credit - input services - upto the place of removal - service tax paid on transportation and freight charges in respect of transportation of finished goods from the factory up to the customers' premises as well as to the port in case of export of final products. - The contention of the appellant is that if opportunity is given to him he can produce the documents which will help the learned Commissioner (Appeals) to arrive at the correct finding. Held that:- The order set aside - matter remanded back to Commissioner (Appeals) with a direction to decide the appeal afresh after considering the evidence furnished by the appellant company. It is made clear that before deciding the case learned Commissioner (Appeals) is required to afford an opportunity of hearing to the appellant who will be free to submit all the documentary evidence in their possession in support of their case. - Decided in favor of assessee.
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