TMI Blog2018 (4) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 89,965/- is in respect of service tax paid on outward transportation charges. It is also on record that the appellant had produced the original GAR-7 challans under which service tax was paid by them before the Superintendent of Central Excise for verification. The finding recorded by the lower authorities that the appellant has not produced the sales invoice and purchase order to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they have by mistake reversed CENVAT Credit of service tax paid on outward transportation services during the period January 2005 to March 2008. Show-cause notice was issued for rejection of such refund claim. Adjudicating authority after following due process of law, rejected the refund claim. On appeal, first appellate authority has recorded the reasoning that the appellant being not able to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not given required documents to conclusively prove that the refund which has been claimed pertains to the transportation of the finished goods manufactured by them despite being informed to them to produce the said document. 5. On careful consideration of the submissions made by both sides, I find that there is no dispute as to the fact that the appellant is eligible to avail CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual matrix, the finding recorded by the lower authorities that the appellant has not produced the sales invoice and purchase order to show that the service tax liability has been paid in respect of outward transportation does not hold good as the show-cause notice itself proceed on a premise that the appellant had availed ineligible CENVAT Credit on the service tax paid on GTA service. 6. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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