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TMI Blog2017 (1) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute - Held that: - the appellant can prove by way of documentary evidences which he claims in his position to prove that the deliveries were on FOR basis, I set aside the impugned order and remand the case back to the original authority to pass a reasoned order after complying with the principles of natural justice - appeal allowed by way of remand. - E/Stay/21772/2014 , E/21598/2014-SM, E/21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of service tax paid on outward transportation and also courier services. The Assistant Commissioner vide order dated 31.5.2012 confirmed the demand proposed in the show-cause notice and also imposed penalty and interest. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who allowed the CENVAT credit on courier services but denied the same on outward transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant submitted that the impugned order denying the CENVAT credit on outward freight is not sustainable in law and is opposed to the precedent decisions on the point. He further submitted that the appellant has complied with the CBEC Circular No.97/8/2007-ST dated 23.8.2007 which permits credit of service tax paid on outward transportation on fulfillment of certain conditions that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edabad: 2012 (280) ELT 299 (Tri.-Ahmd.) CCE Cus. Vs. Parth Poly Wooven Pvt. Ltd.: 2012 (25) STR 4 (Guj.) Lafarge India Ltd. vs. Commissioner: 2014 (307 ELT 7 (Chhattisgarh) M/s. Ultratech Cement Ltd. vs. CCE: 2014 (307) ELT 3 (Chhattisgarh) MP Biscuits Pvt. Ltd. vs. CCE, Allahabad: 2012 (282) ELT 563 (Tri.-Del.) He also submitted that he has invoices which proves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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