https://www.taxtmi.com/caselaws?id=247202 A 20-day delay in filing the first appeal was condoned because the explanation that counsel was out of station was found satisfactory and unrebutted. On Cenvat credit for outward GTA services, credit was treated as admissible where finished goods were supplied on FOR destination terms and delivered at the buyer's doorstep, but only if the conditions in the relevant circular were met. Because entitlement depended on verification of the contractual terms and supporting documents, the matter was remanded to the adjudicating authority for de novo consideration, with liberty to produce documents and for personal hearing. en-us Mon, 17 Feb 2014 00:00:00 +0530 Mon, 05 May 2014 12:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247202 A 20-day delay in filing the first appeal was condoned because the explanation that counsel was out of station was found satisfactory and unrebutted. On Cenvat credit for outward GTA services, credit was treated as admissible where finished goods were supplied on FOR destination terms and delivered at the buyer's doorstep, but only if the conditions in the relevant circular were met. Because entitlement depended on verification of the contractual terms and supporting documents, the matter was remanded to the adjudicating authority for de novo consideration, with liberty to produce documents and for personal hearing. Case-Laws Central Excise Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247202