2017 (3) TMI 641

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . for the  Respondent-Revenue ORDER Heard both sides.  2.   The brief facts of the case are that the appellant availed CENVAT credit  on input services, namely, outward freight (GTA service) amounting to Rs. 5,42,211/- and Rs. 30,861/- during the period 2008-2010 and 2011. Alleging that the credit on such outward freight  (Goods Transport Agency services) is not ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly, the demands were confirmed by both the authorities below.  Now, they are in possession of the relevant documents  and prays that the matter may be remitted  to the adjudicating authority for verification. 4.   Ld. A.R. for Revenue has no objection. 5.  I find that the  short issue needs to be addressed  is: whether credit availed by the Appellant on th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X