2018 (10) TMI 1642

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....10378/2018- SMC E/10379/2018- SMC E/10380/2018- SMC E/10625/2018- SMC E/10626/2018- SMC E/10627/2018- SMC - ORDER NO. A/12155-12165 / 2018<br>Service Tax<br>Hon'ble Mr. Raju, Member (Technical) For the Applicant : Shri P.V. Sheth, Adv For the Respondent : Ms. Nitina Nagori, Dy. Commr. (AR) ORDER Per: Raju The issue involved in this bunch of appeals is if the Cenvat Credit to the Service Tax p....

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.... I have gone through rival submissions. I find that CBEC after considering the decision of Apex Court in the case of Roofit Industries Ltd. 2015(319)ELT 221(SC), Ispat Industries Ltd. 2015 (324) ELT 670 SC Emco Ltd. 2015 (332) ELT 394 (SC) and Ultratech Cement Ltd. dated 01/02/2018 in civil appeal no. 11261 of 2016 has come to a conclusion that there can be some exceptions to the general rule laid....

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....olved is mixed question of law and facts, the facts first to be verified that whether the GTA service in each case is up to the place of removal or beyond place of removal. Therefore, without verifying these facts any judgment of Supreme Court cannot be applied in straight away. Therefore, I am of the considered view that the matter needs to be remitted back to the adjudicating authority who shall....