2016 (7) TMI 1165

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...., AR ORDER The appellant is in appeal against the impugned order denying the credit on outward transportation charges for the period January, 2012 to December, 2012 on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. 2.  The facts of the case are that the appellant availed input service credit for outward transporta....

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....ition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. Therefore, the appellant is entitled to avail credit. 4.  On the other hand, learned AR submitted that the appellant has not produced any evidence before the commissioner (Appeals), therefore, the Commissioner (Appeals) has rightly rejected the credit to the appellant. 5.  Heard both sides and considered the submissions. 6....