2008 (11) TMI 129 - AT - Service Tax

Credit on outward freight - documentary evidence produced by the appellants to support their claim that the freight was charged on FOR basis appellant prayer that an opportunity may be given to produce all such documents before the lower authorities is accepted - Interest of justice requires that the case be remitted to the adjudicating authority for fresh decision in the light of the documentary evidence produced by the appellants to support their claim - appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT NEW DELHI waived pre-deposit of service tax due to lack of evidence on Cenvat credit for outward freight. The case is remanded to the adjudicating authority for fresh decision based on new evidence provided by the appellants. The appeal is allowed by way of remand.