2015 (10) TMI 1339

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....R) ORDER As the issue lies on a short compass, after dispensing with the requirement of predeposit, with the consent of both sides, I proceed to take up the appeal itself for hearing and disposal. 2. The issue relates to denial of cenvat credit availed on GTA outward transport service of Rs. 12,099/-. The Commissioner (Appeals) upheld the adjudication order and held that even though the cenvat....

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.... of the impugned order and submits that appellants have failed to produce documentary evidence before the appellate authority. 5. Heard both sides.  The short issue relates to availment of cenvat credit on GTA outward transport service. Both the Lower Authorities held that the place of removal is at factory gate and no evidence produced claiming that sale is on F.O.R destination basis. On pe....