2018 (10) TMI 1644

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..... Hardik Modh, Advocate for the Appellant Shri Sameer Chitkara, Additional Commissioner (AR) for the Respondent ORDER Per : Ramesh Nair The issue involved is that whether the appellant is entitled for Cenvat credit in respect of GTA services prior to amendment of definition of Input Services whereby the service used for removal of goods was amended from the 'place of removal' to 'up to the place .....

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..... t the issue is regarding eligibility to avail Cenvat Credit of Service Tax paid on Goods Transport Agency Services by the appellant under the reverse charge mechanism. It is the case of Revenue that such Cenvat Credit is not eligible as the goods are removed from the factory premises hence place of removal, while it is the case of appellant that the goods are delivered on FOR basis that the owners .....

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..... h the ld. Counsel that the matter be decided afresh. Accordingly, we remand the matter to the Adjudicating Authority for passing a fresh order after following the principles of natural justice by granting sufficient opportunity of personal hearing. All the issues are left open. 5. Appeal is allowed by way of remand to the Adjudicating Authority. ( Order dictated and pronounced in the open court .....

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