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2018 (5) TMI 1514 - AT - Central ExciseCENVAT credit - input services - denial on account of nexus - Held that: - there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence - there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence - it is proper to remit this issue back to the file of the adjudicating authority with a further direction to the appellant to clarify its stand ie., what was sent was courier were samples or manufactured goods and then it is for the adjudicating authority to give a finding after considering the same in accordance with law - appeal allowed by way of remand.
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