TMI Blog2016 (7) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ices before the adjudicating authority in reply to the show cause notice. However, the finding of the Commissioner (appeals) that the appellant has not produced evidence to support their claim, is not tenable. As the appellant produced all the documents to comply with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. The adjudicating authority was duty bound to consider the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned order denying the credit on outward transportation charges for the period January, 2012 to December, 2012 on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. 2. The facts of the case are that the appellant availed input service credit for outward transportation charges paid on transportation of the goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the appellant is entitled to avail credit. 4. On the other hand, learned AR submitted that the appellant has not produced any evidence before the commissioner (Appeals), therefore, the Commissioner (Appeals) has rightly rejected the credit to the appellant. 5. Heard both sides and considered the submissions. 6. It is a fact on record that the appellant has submitted all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply to the show cause notice and the documents produced by the appellant in support their claim. The said documents qualify the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. As such the appellant was duty bound to supply the goods at the buyer s end and on transportation charges the appellant has paid duty. In the circumstance, I hold that the appellant has correctly availed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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