9911796707
TMI Blog2010 (5) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier appeal and not in the matter in hand - Held that: - cannot be sustained and is liable to be set aside and the matter needs to be remanded to the Commissioner (Appeals) – disposed off accordingly - E/3274/2009 - 382/2010-EX(PB) - Dated:- 7-5-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY : Shri Arvind Arora, Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the manufacture and clearance of Polyester Film, BOPP, articles of plastic classifiable under chapter headings 3930.31, 3920.32, 3020.38 and 3923.90 of the Central Excise Tariff Act, 1985. It is the case of the Department that pursuant to the scrutiny of the documents by the audit section, it was revealed that the appellants paid the service tax on the freight charges realized by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants. 6.Indeed para 7.7 of the impugned order reads thus :- "7.7 In the instant appeal, the appellant did not submit the copies of sales order which I find are crucial in deciding the availability of credit on GTA services as on the basis of information contained therein the earlier appeal on the exactly identical issue was rejected by this office. To ascertain the terms of sale mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the same in both the appeals (earlier and the instant appeal) and I find no reason for deviation from the view taken in the Order-in-Appeal No. 204/CE/Appl/Noida/2009 dated 30-7-09 and therefore hold that the adjudicating authority has correctly disallowed the credit of service tax availed by the appellant on GTA services as the conditions specified supra have not been fulfilled." 7. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in relation to the earlier impugned order, the same cannot be sustained and is liable to be set aside and the matter needs to be remanded to the Commissioner (Appeals) to decide afresh in accordance with provisions of law. Without expressing any opinion on the merits of the case, the matter is remanded to the Commissioner (Appeals) to decide the same afresh in accordance with provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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