TMI Blog2019 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the cenvat credit pertains to GTA relates to period April 2007 to March 2008 and prior to April 2008. As the appellant has proved by way of documentary evidence and the certificate of the Chartered Accountant that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008, therefore, the appellants are entitled to take the cenvat credit of the same and there is no irregularity in availing the cenvat credit. Appeal allowed - decided in favor of appellant. - E/20292/2019-SM - Final Order No. 20609/2019 - Dated:- 29-7-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. V. B Gaikwad, Advocate For the Appellant Mr. K.B. Nanaiah, Asst. Commr. (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly appreciating the evidence and the binding judicial precedent. He further submitted that the order passed by the original authority is ex parte and no intimation of hearing was given to the appellant thereby violating the principles of natural justice. He further submitted that both the authorities have failed to appreciate the factual fact that though the appellants had availed the disputed amount of credit in the month of November 2008 but the said credit is of the service tax which is paid on outward transportation service received during the period from April 2007 to March 2008 for clearing their sugar to the customer s door/place. He further submitted that this fact is evident from ST-3 returns of September 2008 to March 2009 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 to March 2008 and the said payment of service tax was declared by the appellant in their ST-3 returns filed for the period from October 2008 to March 2009. 4. On the other hand the learned AR defended the impugned order. He further submitted that the Commissioner (Appeals) has observed that the appellant has not furnished the Chartered Accountant certificate to prove the period to which the service tax paid on GTA relates to. 5. After considering the submissions of both the parties and perusal of the material on record, I find that from the very beginning the stand of the appellant is that the service tax paid pertains to the period from April 2007 to March 2008 but they have availed the credit in the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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