TMI Blog2012 (5) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs itself were not received in the factory during the relevant period. - However, the respondent claimed that all the documents relating to transportation of the inputs to their factory were produced before the ld.Commissioner (Appeals) - matter remanded back for fresh decision. - S.T. Appeal No.167/11 - - - Dated:- 27-4-2012 - DR. D. M. MISRA, J. Shri D. K. Nath, Dy. Commr. (A.R.) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /O No.07/Commissioner/2007 dated 28.3.2007 and following the said Order of the Commissioner, the Assistant Commissioner has denied the cenvat credit on GTA services vide its order dated 22.3.10. Aggrieved by the said order of the Assistant Commissioner, the respondent filed appeal before the Commissioner (Appeals) who following his earlier order bearing No.85/Jsr/10 dated 22.11.10, allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory including delivery challan, consignment notes etc. were produced before the ld. Commissioner (Appeals). It is his submission that after consideration of all these documents, the ld. Commissioner (Appeals) has dropped the proceedings against them. It is his further submission that by the letter dated 12th July, 2005, they have intimated to the Department that they would be receiving the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period. However, the respondent claimed that all the documents relating to transportation of the inputs to their factory were produced before the ld.Commissioner (Appeals) and after being satisfied about the said documents, the ld. Commissioner (Appeals) has recorded his findings. I find that the said evidences as claimed by the respondent are not discussed by the ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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