TMI Blog2016 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that the sale is on FOR basis. Therefore, it is necessary that all these documents need examination to ascertain the condition of sale before arriving at any conclusion whether CENVAT credit is admissible on the outward transportation up to the place of removal. Therefore, the mater is required to be remanded to the adjudicating authority to examine these evidences. Accordingly, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had availed CENVAT credit on GTA Services ie. On outward transportation of the goods during the period April 2011 to September 2011. Alleging that the credit on the said outward transportation services does not satisfy the definition of input service as defined in Rule 2(l) of Cenvat Credit Rules, 2004, demand otice was issued for recovery of the same. On adjudication, demand was conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enial of the credit to them. He prays that the matter may be remanded to the adjudicating authority. 5. Ld. AR for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 6. I find that the appellants, in their appeal memo has enclosed sample copies of invoices and respective purchase orders wherefrom it is prima facie clear that the sale is on FOR basis. Therefore, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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