2016 (12) TMI 385

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..... ORDER Heard both sides. 2.  This appeal is filed against the OIA No. VAD-EXCUS-001-APP-393-13-14 dated 26.09.2013    passed by ld. Commissioner (Appeals), Central Excise & S.T., Vadodara. 3.  Briefly stated the facts of the case are that the appellant had availed CENVAT credit on GTA Services ie. On  outward transportation of the goods during the period April 2011 .....

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..... edit Rules, 2004. Hence, denial of credit on  such outward transport service is incorrect.  He further submits that even if the relevant invoices and purchase orders were produced before the authorities below in support of their claim that the condition of sale is FOR basis, but the same were  not been examined before denial of the credit to them. He prays that the matter may be rem .....

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..... he adjudicating authority for deciding the issue afresh on the basis of evidences on records and the evidences that would be produced during the course of hearing. Needless to mention  that a reasonable opportunity of hearing be allowed to the Appellant. All issues are kept open. Appeal is allowed by way of remand. (Dictated and pronounced in the open Court)
Case laws, Decisions, Judgeme .....

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