2018 (10) TMI 1644

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..... rsonal hearing - appeal allowed by way of remand. - Appeal No. ST/114/2009 -DB - Final Order No. A/12241 / 2018 - Dated:- 18-10-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. Raju, Member (Technical) Shri Joseph Kodianthara, Sr. Advocate Shri Hardik Modh, Advocate for the Appellant Shri Sameer Chitkara, Additional Commissioner (AR) for the Respondent ORDER .....

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..... emanded for fresh decision. 4. Considering the submissions made by both the sides, we find that in the identical facts as in the present case, the Tribunal vide order dated 03.10.2017 has passed the following order:- 3. After hearing the Ld DR and perusal of records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Service Tax paid on Goods Transport Agency S .....

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..... the goods at the premises of the purchaser, they may be eligible for the Cenvat Credit of such Service Tax paid on Outward Transportation of goods is the ratio of numerous judicial pronouncements. Therefore, since in the present case also, the same issue and facts are involved, we agree with the ld. Counsel that the matter be decided afresh. Accordingly, we remand the matter to the Adjudicati .....

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