2017 (11) TMI 411

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....l relates to allowance of CENVAT credit on Courier services for the period post 01/04/2011. 2. The brief facts are that vide show-cause notice dated 2nd May 2012 relating to the period April 2007 to February 2012, it was proposed to disallow CENVAT credit availed on 'rent a cab service' and 'courier service' as more fully detailed in Annexure to the show-cause notices. The show-cause notice was a....

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.... appellant is before this Tribunal. The learned Counsel for the appellant urges that the finding of the learned Commissioner (Appeals) for retaining the disallowance in part with respect to courier expenses is as follows: - "The CBEC Circular No.97/8/2007-ST dated 23/08/2007 mentioned that the credit of service tax paid on the transportation up to such place of sale would be admissible only if it....

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.... demonstrated that in the subsequent period for September 2012, vide Order-in-Original, the adjudicating authority under same facts and circumstances has allowed the claim, considering the eligibility of courier services, which is utilised after the clearance of the goods from the factory gate, considering the CBEC Circular No.97/8/2007 dated 23/08/2007. The Department have accepted that the appel....

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....n the impugned order. 5. Having considering the rival contentions, I find that the findings of the learned Commissioner (Appeals) are cryptic, as on one hand, he found expenditure of courier for clearance of the goods by the appellant as allowable upto 31/03/2011 and on the same facts, he observes that the appellant have not lead evidence, is erroneous and non-speaking. Further, in view of the su....