2015 (3) TMI 338

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.... Ld. Commissioner (Appeal) relied on Board Circular No.97/8/07-ST dated 23.08.2007 dealing with the claim of Cenvat credit on GTA service availed by the assessee in respect of delivery of the goods with the condition of FOR destination. Upon examination of certain conditions, he came to the conclusion that the goods were delivered at the place of buyer carrying ownership of the goods with the manu....

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....ds the Department to allow the appropriate Cenvat credit. 2. With the above preliminary submission, the respondent counters the grounds of appeal of the Committee of Commissioners submitting that those grounds have no substance and in absence of any evidence contrary to the principles enumerated in the circular, Revenue appeal shall be dismissed. 3. Revenue submits that order of the ld. Commissi....