TMI Blog2017 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the appellant by setting aside the impugned order and remanding the matter to the original adjudicating authority for fresh decision after considering the documents filed by the appellant - appeal allowed by way of remand. - E/20249/2015-SM - -Final Order No. 21454 / 2016 - Dated:- 16-12-2016 - Shri S. S. Garg, Judicial Member Mr. Mohammed Ibrahim, Advocate For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 25.9.2014 passed by Commissioner (A) whereby he rejected the appeal of the appellant and upheld the Order-in-Original passed by the Additional Commissioner. 2. Briefly the facts of the case are that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who vide his order dated 25.9.2014 rejected the appeal of the appellant. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed ignoring the circular issued by the Board and also ignoring the various catena of judgments on the issue decided by the Tribunal and the High Court. He further submitted that in the appellant s own case for an earlier period this Tribunal has allowed the appeal of the appellant and set aside the demand on GTA services. He further submitted that the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -II: 2015 (40) STR 719 (Tri.-Mumbai) 3.1 Learned counsel further submitted that the appellant have all the documents in the form of invoices raised on the customers by the appellant during the relevant period and also lorry receipts raised by the transporters on the appellant on the basis of which service tax was paid and credit availed during the relevant period but the authorities below have not considered these documents to arrive at a finding as to when the ownership in the goods has taken place. This Tribunal in the appellant s own case vide Final Order No.22031-22032/2015 decided on 9.10.2015 and Final order No.21223/2016 dated 17.11.2016 has allowed the appeals of the appellant by way of remand on an identical issue. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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