2021 (12) TMI 176

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....Parab, Assistant Commissioner (AR) for the respondent ORDER PER: RAMESH NAIR This appeal is directed against the order-in-original whereby the CENVAT credit on GTA service was disallowed on the ground that the appellant have availed the CENVAT credit in respect of outward transportation of the goods cleared from the factory to depot and from the factory/depot to customer. 2. The conten....

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....ds from factory to depot. We find that the show cause notice as well as the adjudication order has gone on the premise that GTA service on which CENVAT credit is availed pertains to outward transportation of finished goods from factory to depot and for direct sale from factory/depot to customer. In this position there is a clear contradiction in the facts cited in the show cause notice and narrate....