2011 (3) TMI 1126

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.... Noida-2007 (210) ELT 188 SC to support their contention. 2. The issue involved in this matter is the eligibility for Cenvat credit on service tax paid on outward freight paid by the Respondent for the period from 12/2005 to 3/2008. The question is whether such credit will qualify as input service within the meaning given to the expression under Rule 2 (l) (ii) of Cenvat Credit Rules, 2004. 3. The operating part of the order of the Commissioner (Appeal) reads as under: "(i) I hereby allow credit of Rs.1,58,633/- (Rupees One Lac Fifty Eight Thousand Six Hundred Thirty Three only) to the Appellant on which the basic price is inclusive of freight and excise duty has been paid on such freight component, subject to verification. In orde....

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.... to M/s Special Agencies Pvt. Ltd. Faridabad and others along with interest on the said amount adjudged as payable under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944." 4. The grievance of the department is that though the Commissioner (Appeal) has not used the word 'remand' in the order, the order amounts to remanding the matter for verification. The contention of the department is that the Commissioner (Appeal) himself should have done the verification and decided the matter.  5. The Commissioner (Appeal) has seen sample invoices and a certificate from a Chartered Accountant and prima facie verified the issues relevant to the matter and he has given a clear finding that the Responde....