TMI Blog2017 (3) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicable - appeal allowed by way of remand. - E/42542/2015 - 42407/2016 - Dated:- 5-12-2016 - Shri Madhu Mohan Damodhar, Technical Member Ms. Mythili. L., Adv., For the appellant Shri K. P. Muralidharan, AC (AR), For the respondent Order The issue in this appeal relates to eligibility of Cenvat Credit on outward transportation availed by the appellant for the period Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 227 (Kar.). She further submits that the Commissioner (Appeals) while taking cognizance of Circular N0. 97/8/2007-ST dated 23.08.2007 issued by the Board on the issue of eligibility of service tax paid on transportation during removal of excisable goods, however found that sample invoices of the appellant do not indicate FOR destination, that insurance were not borne by the appellant and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. Following the decision taken on identical issue in the appellant s own case in Final Order No. 42331/2016 dated 25.11.2016, I remand this matter also to the original adjudicating authority to reconsider the matter based on the guidelines contained in the Board s Circular No. 97/8/2007 dated 23.08.2007 and other related subsequent circulars as applicable, and also keeping in mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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