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2021 (6) TMI 585 - HC - Central ExciseCENVAT Credit - input services - outward transportation services - period August, 2014 to March, 2016 - Circular bearing No.1065/4/2018-CD, dated 08.6.2018 was not considered - HELD THAT:- The aspect of non-consideration of the impact of the Circular, dated 08.6.2018, is fatal to the order passed by the Appellate Tribunal. In the considered opinion of this Court, the matter requires reconsideration by the Appellate Tribunal after taking into account, the impact and effect of Circular bearing No.1065/4/2018-CD, dated 08.06.2018. The matter is remanded to the Appellate Tribunal for fresh consideration of the issue and for passing appropriate order afresh - Appeal allowed by way of remand.
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