TMI Blog2019 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... he buyer s premises. Therefore, it is necessary to determine the place of removal to consider the eligibility of credit of service tax paid on freight charges upto the buyer s premises. It is deemed fit to remand the matter to the adjudicating authority who shall look into the issue of eligibility of credit on GTA service after determining the place of removal - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that credit was taken beyond the place of removal and was not eligible input service for availment of CENVAT credit. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. The ld. counsel Shri M. Kannan appeared on behalf of the appellant and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been considered by the authorities below. He therefore requested to remand the matter to the adjudicating authority for reconsideration on the basis of the circular issued by the Board. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the appellant has to produce documents to prove that the place of removal is the buyer s premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises. Therefore, it is necessary to determine the place of removal to consider the eligibility of credit of service tax paid on freight charges upto the buyer s premises. For this purpose, I deem it fit to remand the matter to the adjudicating authority who shall look into the issue of eligibility of credit on GTA service after determining the place of removal. In doing so, the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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