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TMI Blog2010 (8) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned services and has remanded the matter to the original authority to consider the same in the light of guidelines dated 23-8-2007 issued by the Board. This part of the order of the Commissioner (Appeals) remanding the matter to the original authority is not being challenged by the department - Held that:- no opinion on the merits of the case as to the eligibility of credit on the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2005 to September, 2007. They have taken credit treating the said services as input services'. In pursuance of audit of accounts of the respondents conducted by the officers, show-cause notice dated 5-12-2007 was issued alleging that the GTA services used for transporting finished goods to the customer's premises could not be treated as input services' and that the respondents have not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the finding and reasoning in the order of the original authority and the grounds of appeal. He submits that the respondents have taken credit on GTA services relating to outward transportation utilised for transportation of finished goods from their factory to the customer's premises without revealing the relevant facts and, therefore, the demand relating to the period 1-7-2005 to 30-11-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Therefore, he supports the order of the Commissioner (Appeals) in setting aside the demand relating to period prior to 1-12-2006 and setting aside the penalty. 6. I have carefully considered the submission from both sides. The challenge by the department is to the finding of the Commissioner (Appeals) on the issue of limitation which is in favour of the assessee. It is not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Board. This part of the order of the Commissioner (Appeals) remanding the matter to the original authority is not being challenged by the department. 7. In view of the above, I do not find any valid reason to interfere with the order of the Commissioner (Appeals) insofar as the same relate to not invoking the extended period of limitation and in not imposing penalty on the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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