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2015 (10) TMI 1976 - CESTAT CHENNAI

2015 (10) TMI 1976 - CESTAT CHENNAI - TMI - Denial of CENVAT Credit - input service - GTA - held that:- When the claim of the respondent was that it satisfies the requirement of the circular, it should have produced the document before learned Commissioner (Appeals) for examination. But that was not done. Therefore, that Authority has directed lower authority to verify relevant evidence for the period Apr.06 to Mar.07. Therefore, his order does not appear to be incorrect. Accordingly, subject to .....

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denied by the Adjudicating authority. But the appellate authority held that outward transportation being part of the business acivity, the service tax paid thereon is admissible to be claimed as Cenvat credit. 2. Revenue supports the Adjudication order. 3. Respondent submits that when it complied with the Board s Circular No.97/6/2007, dated 23.08.2007, there is no dispute about the contract for delivery of the goods at the buyers premises. There should not be denial of Cenvat credit on the out .....

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