2019 (4) TMI 646

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....e dated 24.12.2010 was issued to the assesse alleging that the credit availed on these services is not eligible. After due process of law, the Original Authority disallowed the credit on all these services. In appeal, the Commissioner (Appeals) vide impugned order dated 22.01.2013 set aside the order passed by the adjudicating authority and allowed the credit. Hence, the Department has filed the present appeal. 3.1 On behalf of the Department, Ld. AR Shri. L. Nandakumar submitted that the Department is only contesting the credit allowed in respect of courier services in the present appeal. He pointed out that the appellant has used the courier services for dispatching the finished goods and samples to the customer's premises. It is submi....

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....rder Nos. 40440-40450/2019 dated 25.02.2019 wherein the Tribunal had referred to Board Circular No.10/6/65/4/2018-Cx. dated 08.06.2018 and had directed the adjudicating authority to determine the place of removal and then decide the eligibility of credit. She thus argued that when the place of removal is the buyer's premises, the appellant would be eligible for credit. 5. Heard both sides. 6. The Department has submitted that they are contesting only the input service tax credit allowed in respect of courier services. 7. The said amount involves both inward transportation of raw materials as well as goods sent for job works. The definition does not put any restriction with regard to inward transportation of raw materials and so als....

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....rd by us together in Division Bench, and we are in unanimity that the appellants should be given an opportunity to establish which is the place of removal for them and then look into the eligibility of credit on GTA services availed for outward transportation upto the buyer's premises in the light of the above judgment and the Board's Circular dated 08.06.2018. The Hon'ble Apex Court in the case of Collector of C.E., Vadodara vs M/s. Dhiren Chemical Industries 2002 (139) ELT 3 (S.C.) has held the Circulars are binding on Revenue. 13. We then find merit in the plea of the appellants herein to follow the decisions of the Tribunal wherein the matters have been remanded to the adjudicating authority. 14. In the circumstances, all these ap....