2016 (11) TMI 92

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....t. ORDER The present appeal is directed against the order dated 09/5/16 passed by the Commissioner (Appeals), New Delhi. The appellant is a manufacturing unit in Viralimalai in Tamilnadu, engaged in the manufacture of Industrial Fabrics. The present dispute is about the Cenvat credit availed by the appellant on input services. The Original Authority vide his order dated 30/4/14 disallowed Cenvat....

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....s were submitted before the First Appellate Authority, but the same has not been considered and discussed by him in the impugned order. He further submits that with reference to the outward transportation of goods, the credit is required to be allowed for the reason that the goods are cleared by the appellant to the customer on CIF basis and excise duty stands paid without claiming abatement for f....

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....bsp;   I have perused the documents submitted. Since these are in the nature of input services for which the service tax also has been paid by the appellant, they will be entitled to the Cenvat credit. However, for purposes of verification of these bills it would be necessary to remand the matter to the original Adjudicating Authority for verification before allowing Cenvat credit for in....

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....the sample purchase order perused, I find that the terms and conditions of the contract state that the price agreed is for delivery at the premises of the customer and that the price is CIF. Accordingly, I find that the appellants claim is required to be allowed for Cenvat credit on outward transportation. However, the various purchase orders need be verified to confirm the terms whether they are ....