2014 (5) TMI 129

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.....K. Thakur; This stay application and appeal has been filed by the appellant again OIA No. vad-excus-001-AAP-383-13-14 dated 25.9.2014. 2. The issue involved in this appeal is admissibility of cenvat credit of Rs 53,313/- with respect to GTA services availed by the appellant for the period Nov. 2010 to March 2011 and rejection of appeared as time barred. So far as rejecting of appellant's ap....

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....llate Authority. 5. Heard both sides and perused the case records As the issue involved lies in a narrow compass, therefore, after allowing stay application the appeal itself is taken up for disposal. So far as condonation of delay of 20days is concerned, the reasons for delay have been satisfactorily explained by the appellant and accordingly delay of 20days in filing the appeal before the fir....

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....stination basis at the door steps of buyers. As such verifications can only be done by the Adjudicating Authority therefore, OIA dated 25.9.2013 passed by the first appellate authority is required to be set aside and the matter remanded back to the adjudicating authority for denovo consideration. The appellant shall produce all the relied upon documents available with them to establish their case ....