9911796707
TMI Blog2019 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... also being remanded to the appellate authority with the same directions as aforesaid, for de novo adjudication - Appeal allowed by way of remand. - Appeal No. E/40738/2013 - FINAL ORDER No. 40535/2019 - Dated:- 18-3-2019 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Govindarajan, AC (AR) For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal vide Final Order referred to supra. In the said Final Order dt. 13.03.2019, the Tribunal inter alia held as under : 5. The issue is with regard to disallowance of credit on GTA service. The Hon ble Supreme Court in the case of Ultra Tech Cement Ltd. (supra) has held that credit is eligible from the place of removal upto the buyer s premises. However, in the case of Roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on GTA service after determining the place of removal. In doing so, the appellate authority shall take into consideration the circular issued by the Board as well as the decision of this Tribunal vide Final Order No. A/10373/2019 dated 25.2.2019 in the case of Ultra Tech Cement Ltd. Vs. Commissioner of Central Excise. The impugned order is set aside and the appeals are allowed by way of remand t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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