2014 (4) TMI 510

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....r (Appeals) whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent is eligible to avail CENVAT credit on service tax paid on outward transportation service during the period from April 2007 to January 2008. 4. On perusal of the impugned order, I find that the Commissioner (Appeals) following the dec....

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....Appeals). 5. The learned AR for Revenue drew the attention of the Bench the adjudication order insofar as the respondent had not produced any evidence to substantiate the sale has taken place at destination point and the freight charges are integral part of the price. He also relied upon the decision of the Hon'ble Calcutta High Court in the case of CCE Vs. Vesuvious India Ltd. - 2013-TIOL-1038-H....