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2016 (12) TMI 385 - AT - Central ExciseCENVAT credit - GTA Services - input service as defined in Rule 2(l) of Cenvat Credit Rules, 2004 - Held that: - I find that the appellants, in their appeal memo has enclosed sample copies of invoices and respective purchase orders wherefrom it is prima facie clear that the sale is on FOR basis. Therefore, it is necessary that all these documents need examination to ascertain the condition of sale before arriving at any conclusion whether CENVAT credit is admissible on the outward transportation up to the place of removal. Therefore, the mater is required to be remanded to the adjudicating authority to examine these evidences. Accordingly, the impugned order is set-aside, and matter is remanded to the adjudicating authority for deciding the issue afresh on the basis of evidences on records and the evidences that would be produced during the course of hearing. Needless to mention that a reasonable opportunity of hearing be allowed to the Appellant - appeal allowed by way of remand.
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