2016 (12) TMI 385

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....i G. Jha, Authorised Representative ORDER Heard both sides. 2.  This appeal is filed against the OIA No. VAD-EXCUS-001-APP-393-13-14 dated 26.09.2013    passed by ld. Commissioner (Appeals), Central Excise & S.T., Vadodara. 3.  Briefly stated the facts of the case are that the appellant had availed CENVAT credit on GTA Services ie. On  outward transportati....

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.... Services, contained at Rule 2(l) of Cenvat Credit Rules, 2004. Hence, denial of credit on  such outward transport service is incorrect.  He further submits that even if the relevant invoices and purchase orders were produced before the authorities below in support of their claim that the condition of sale is FOR basis, but the same were  not been examined before denial of the credi....