TMI Blog2016 (11) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... essary to remand the matter to the original Adjudicating Authority for verification before allowing Cenvat credit for inward transportation. In the sample purchase order perused, I find that the terms and conditions of the contract state that the price agreed is for delivery at the premises of the customer and that the price is CIF - the various purchase orders need be verified to confirm the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 8,18,150/- in respect of service tax paid on the freight for outward transportation. When this order was challenged before the Commissioner (Appeals), he allowed Cenvat credit to the extent of ₹ 2,22,393/- and disallowed the balance. The submission of the appellant is that out of the amount disallowed, an amount of ₹ 4,44,502/- is relating to the service tax paid on inward transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I heard Shri R. Krishnan, Advocate, for the appellant as well as Shri M.R. Sharma, learned DR for the Revenue. 3. The learned Advocate for the appellant has submitted copies of the relevant documents. He has submitted copies of some sample documents in the nature of transporter bills under which the appellant has received raw materials from various suppliers which clearly evidence the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligibility of Cenvat credit on outward transportation, the learned Advocate has submitted copy of some purchase order placed on the appellant company by a customer one such purchase order is No. 4500182785-0878 dated 23/11/2010. As per the terms and conditions of this purchase order it is clear that the terms of delivery would be CIF (Cost, Insurance and Freight). Further the purchase order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this purpose also, it will be necessary to remand the case back to the original Adjudicating Authority. The appellant is directed to produce all necessary documents to establish their claim before the original Authority. The learned DR has no objections to remanding the matter. Accordingly, the appeal is allowed by way of remand. (Dictated and pronounced in open court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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