2015 (5) TMI 664

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....ondent : Mr. A.P. Srinivas JUDGEMENT (Delivered by R.SUDHAKAR,J.) This Civil Miscellaneous Appeal is filed as against the order dated 09.01.2015 made in Misc. Order No.40091 of 2015 in Stay Application No.E/Stay/41455/2014 in Appeal No.E/41055/2014-SM on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai raising the following substantial questions of l....

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.... the subject matter of outward transportation charges eligible for Cenvat, whether the Tribunal can only apply law to the facts of the case and pass order under Section 35C r/w Section 35D of the Act?" 2. The brief facts of the case are as follows: The appellant, who is a manufacturer of Epoxy, Polyurethane, Zinc and things falling under Heading Nos.3208 and 3814 of the Central Excise Tariff Act....

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....eal before the Tribunal along with an application for waiver of pre-deposit. 3. The Tribunal, taking note of the averments made, passed an order in the following manner: "CENVAT credit is claimed against outward freight service availed for delivery of goods after clearance. The said service not being directly or integrally connected with any output service or to manufacture, the appellant is dir....

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....tanding Counsel appearing for the Department reiterated the submissions made before the Authorities below and supported the order of the Tribunal. 7. Heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondent and perused the materials placed on record. 8. The primary issue in this appeal is whether the appellant is entitled for the benefit of ....