2018 (4) TMI 1016

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....er: M. V. Ravindran This appeal is directed against order-in-appeal No. 536/PD/14 dated 23.04.2014. 2. The relevant facts in brief that arise for consideration are the appellant herein is manufacturer of instruments & equipments and filed refund claim of Rs. 89,965/- on the ground that they have by mistake reversed CENVAT Credit of service tax paid on outward transportation services during t....

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....Hon'ble   Apex Court in the case of Commissioner of Cus, CE and ST, Guntur v. The Andhra Sugars Ltd, - 2018-TIOL-45-SC-CX and unreported judgement in the case of Ultra Tech Cement Ltd. in Civil Appeal No. 11261 of 2016. 4. Learned D.R. on the other hand, submits that the appellant has not given required documents to conclusively prove that the refund which has been claimed pertain....

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....aid on outward transportation charges. It is also on record that the appellant had produced the original GAR-7 challans under which service tax was paid by them before the Superintendent of Central Excise for verification. Reports indicate that they had discharged the amount to the Government. In such factual matrix, the finding recorded by the lower authorities that the appellant has not produced....