TMI Blog2021 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of inputs that will amount to inward transportation and credit is undisputably available in terms of definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004. In the case of outward transportation for clearance of finished goods from factory to depot, depot being the place of removal , CENVAT credit on GTA service from factory gate to place of removal is clearly admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER PER: RAMESH NAIR This appeal is directed against the order-in-original whereby the CENVAT credit on GTA service was disallowed on the ground that the appellant have availed the CENVAT credit in respect of outward transportation of the goods cleared from the factory to depot and from the factory/depot to customer. 2. The contention of Revenue is that the factory gate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice as well as the adjudication order has gone on the premise that GTA service on which CENVAT credit is availed pertains to outward transportation of finished goods from factory to depot and for direct sale from factory/depot to customer. In this position there is a clear contradiction in the facts cited in the show cause notice and narrated by the appellant in the grounds of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory gate to the customer or it is in respect of inward transportation from vendors/suppliers of inputs place to the appellant s factory. 6. Therefore, we set aside the impugned order and remand the matter to the adjudicating authority to pass a fresh order after verifying the actual facts of the case. Needless to say that the appellant shall be given sufficient opportunity of personal hearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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