9911796707
TMI Blog2016 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt. Ltd., are the manufacturers of automobile parts and registered with Central Excise and are availing Cenvat credit of duty paid on inputs, capital goods and input services. A Show Cause Notice dated 30.04.2012 was issued on the ground that Cenvat credit taken on Cargo Service and Courier service for despatch of finished goods do not satisfy the definition of input services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to page 80, wherein the price Basis against "For Site /Exworks" and at page 84 where delivery terms is mentioned as "Door delivery at PPD-Hosur" (PPD means Power products division). He also drew my attention to para-14 of the OIA, where the Ld. Commissioner (Appeal) has discussed the issue regarding insurance of goods in transit; further submits that for a few purchase orders are defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Commissioner (Appeals) and now before this Tribunal. He further submits that cenvat credit has been rightly denied and the appellant assesse having accepted the decision of the adjudicating authority paid the entire demand along with interest and penalty. The appeal is unwarranted and needs to be dismissed. 4. Heard both sides in the matter. The first contention of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of this Tribunal in the case of CCE Vs. Lucas TVS and others passed vide Final Order No.40353 to 40379/2016 dated 2.2.2016, in which many matters have been remanded to the original authority. This judgment being no different from the issue decided by this Tribunal, this matter is also remanded to the original authority to re-examine the issue in the light of the direction given in the aid jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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