TMI Blog2017 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation in respect of which the appellants have availed the cenvat credit is in connection with the clearances of goods to their depot. The depot is the place of removal as per the definition given in Section 4 therefore the credit is clearly admissible if the transportation is upto the depot - the documents submitted by the appellants not been properly looked into and due to which it coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was denied. 2. Shri Prakash Shah, Ld. Counsel for the appellants emphatically submits that clearances of goods is upto the depot which is a place of removal and therefore the service tax paid in respect of such GTA service is clearly admissible for cenvat credit in terms of Rule 2(l) of Cenvat Credit Rules. He submits that the appellants have submitted statements and relevant documents to sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which the appellants have availed the cenvat credit is in connection with the clearances of goods to their depot. The depot is the place of removal as per the definition given in Section 4 therefore the credit is clearly admissible if the transportation is upto the depot. However on the perusal of records, which were submitted before the lower authority. I find that the documents submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven an opportunity of personal hearing and for production of documents in support of that defence. Since the matter is very old of 2004-2005, the adjudicating authority shall dispose of the de novo adjudication within a period of three month from the date of receipt of this order. The appeals are allowed by of remand to the original adjudicating authority. (Pronounced Dictated in court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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