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2018 (4) TMI 1016 - CESTAT MUMBAIRefund of accumulated CENVAT credit - outward transportation of finished goods upto 31.03.2008 - rejection on the ground that the appellant being not able to produce sales invoice or purchase order - validity of SCN - Held that: - Revenue authorities were aware that the refund of ₹ 89,965/- is in respect of service tax paid on outward transportation charges. It is also on record that the appellant had produced the original GAR-7 challans under which service tax was paid by them before the Superintendent of Central Excise for verification. The finding recorded by the lower authorities that the appellant has not produced the sales invoice and purchase order to show that the service tax liability has been paid in respect of outward transportation does not hold good as the show-cause notice itself proceed on a premise that the appellant had availed ineligible CENVAT Credit on the service tax paid on GTA service. Appeal allowed - decided in favor of appellant.
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