Tribunal remands case for fresh decision considering Ultra Tech Cement Ltd. judgment

The Tribunal allowed the appeals, remanding the matter to the adjudicating authority for a fresh decision considering the Ultra Tech Cement Ltd. judgment. The Tribunal found prima facie admissibility for credit related to transport to depot and export goods post-1.4.2008, with credit available for sales pre-1.4.2008 post that date. Lack of document verification led to the remand for a new order.

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Issues involved: Admissibility of cenvat credit in respect of outward GTA service for the period May 2008 to August 2009.

Analysis:
1. Nature of Clearances and Applicability of Credit:
The appellant argued that based on various judgments, credit for GTA service is admissible for transport to depot and export goods, even post-1.4.2008. For sales to customers pre-1.4.2008, credit should be available. However, the Commissioner rejected this due to lack of documentary evidence.

2. Revenue's Contentions and Legal Precedents:
The Revenue supported the impugned order citing the Ultra Tech Cement Ltd. judgment that disallows credit post-1.4.2008. Several judgments were referenced to support this stance.

3. Tribunal's Decision and Remand:
The Tribunal noted the settled position post-Ultra Tech Cement Ltd. judgment regarding credit availability from 1.4.2008. It found prima facie admissibility for credit related to transport to depot and export goods. For sales pre-1.4.2008, credit should be available post that date. However, due to lack of document verification, the matter was remanded to the Commissioner for a fresh order.

Conclusion:
The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for a fresh decision considering the Ultra Tech Cement Ltd. judgment and the observations made.

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