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TMI Blog2016 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... wo appeals have been filed by the appellant against the order of the Commissioner (Appeals) dated 31.07.2013. As the issue involved in both the appeals is common and therefore both the appeals are being disposed of by the common order. Briefly the facts of the present case are that the appellant is a manufacturer of graphite electrodes and nipples and graphite products which are dutiable and the appellants pay the duty regularly and avail the benefit of credit on certain services as input service under Rule 2(l) of the Cenvat Credit Rules 2004. On scrutiny of the records for the period September 2009 to December 2010, it appeared that the appellants have wrongly availed cenvat credit of service tax paid on transportation and freight charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the appellant by holding that the appellant has not put forth any concrete evidence of contract/agreement of the seller and the buyer to prove that the seller is the owner of the goods beyond the factory gate and also upto the place of buyer. He further held that appellant has failed to show categorically that freight charges were integral part of the price of the goods delivered at customer s premises. Hence place of removal is the factory gate in this case. In the same para the learned Commissioner has observed as under: 9. Further I find in findings from para 10 to 11.6 of the orders-in-original the original authority has clearly brought out that the assessee has not fulfilled the above condition as there was no documentary pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that in the present appeals also he submitted the relevant documentary record but the authorities refused to see the same and wrongly denied the cenvat credit. 3. On the other hand the learned AR reiterated the findings of the Commissioner (Appeals) and submitted that appellant failed to submit the documents justifying the availment of cenvat credit on outward transportation. 4. After considering the submissions made by both the parties and perusal of the records, I am of the considered opinion that the impugned order is liable to be set aside and I set aside the same by remanding both the appeals to the original adjudicating authority with a direction to consider the claim of the appellant with regard to cenvat credit on outw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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