TMI Blog2019 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ine 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, it is 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. - Appeal No. E/42514/2018 - Final Order No. 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imposing penalty. After due process of law, the adjudicating authority allowed CENVAT credit in respect of all services proposed in the Show Cause Notice but denied in respect of GTA service. Hence appellant is now before the Tribunal. 2. The ld. counsel Shri M. Kannan appeared on behalf of the appellant and submitted that the appellant has sold goods to the customers on FOR bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. 4. Heard both sides. 5. The issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authority shall take into consideration the circular issued by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
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