2016 (7) TMI 1080

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..... ct of the circular but it would not lie in the mouth of the Department-appellant herein to contend that the circular is not binding. Under the circumstances, we do not find that merely because the matter is carried before the Apex Court against the decision of the Calcutta High Court, there would be any case for consideration, on the contrary, no substantial questions of law would arise since the .....

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..... was that, whether the requirement of the circular are complied with or not has not been examined by the Tribunal. Further, the CENVAT Credit would be available on the service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the customer has not been gone into by the Tribunal. It was submitted that under the circumstances, even if the circular .....

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..... ed to substantial questions of law and not to the questions of fact. In the order of appellate authority which was impugned before the Tribunal, the finding is recorded at para.7, the relevant of which reads as under: From the specimen copies of the invoices issued, it is also evident that freight or transit insurance is not charged in these invoices which prove that the freight charges ar .....

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..... ent satisfied of the conditions of the circular. 8. It appears from the order of the Tribunal that the only aspects agitated before the Tribunal was, availment of CENVAT credit on service tax paid on GTA services availed for outward transportation of the goods from the assessee s factory/premises to the customer s premises. 9. The finding of fact of the appellate authority is not challenged. .....

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..... the circumstances, we do not find that merely because the matter is carried before the Apex Court against the decision of the Calcutta High Court, there would be any case for consideration, on the contrary, no substantial questions of law would arise since the availment of CENVAT credit is expressly made so permissible by the circular issued by the competent authority and the appellate authority .....

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