2017 (2) TMI 434

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....ellant Shri S.V. Nair, Assistant Commissioner (A.R) for respondent Order The fact of the case is that the appellants have availed the Cenvat Credit on the service tax paid on GTA on the reverse charge mechanism. The case of the department is that the outward transportation is not upto the place of removal and that in respect of the clearance of goods sold directly to the customs therefore....

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....He submits that whatever documents were submitted to the lower authority, it does not show whether the transportation is in respect of the clearances made to their depot. Therefore both the lower authorities have rightly denied the cenvat credit. 4. I have carefully considered the submissions made by both the sides, I find that from the records it prima facie appears that the transportation in ....

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....ts and, if any, clarification is required the same may be asked for, thereafter to decide whether the service tax paid on the transportation is in respect of outward transportation upto depot. If it is found the credit availed is in respect of transportation service used for clearance of the goods upto depot, the appellant is entitled for the Cenvat credit. Needless to say that the appellant shall....