2016 (12) TMI 661

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....ndent. ORDER The above appeals came up for hearing as per published list. At the time of hearing the Ld. Consultant Shri Viswanath sought adjournment of the matters. The appeals being of the year 2008, I am not inclined to give further adjournment. The appeal was taken up after hearing the Ld. AR and on perusal of records. 2. The issue involved in the above appeals are whether the appella....

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....e name of the Hindustan Zinc Welfare Committee and not in the name of the appellant. The appellant has pleaded in the appeal that the residential colony is maintained by the appellant as part of the factory, in compliance with Factories Act, 1948. On perusal of invoice, .it is not clear whether appellant has incurred the expenses for availing the said services. It is also doubtful whether the Welf....

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....w that the appellant has to be given a chance to establish whether GTA services are availed under FOR destination. The circular issued by the Board No.97/8/2007-ST, dated 23-08-2007 clarifies that credit is admissible in respect of GTA service if the sale is on FOR basis upto the buyers premises. The Hon'ble High Court in the case of CCE Vs Grey Gold cement 2014(34)ELT(AP) has also held the is....