2019 (9) TMI 1641

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....Govind Jha, Authorised representative. ORDER RAMESH NAIR The issue involved is that whether the appellant was entitled to Cenvat Credit in respect of Courier Service. 2. Shri S. J. Vyas Ld. Counsel appeared as a Proxy Counsel for Advocate Shri Willingdon Christian and submitted written synopses in support of the appeal which is taken on record. As per the submission of the appellant, t....

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....peals) confirmed the demand of Cenvat Credit on the ground that whatever material was sent through Courier, there is no proof that the said goods have come back to the factory. Therefore, the credit was rightly denied by Commissioner (Appeal). 4. I have considered the submissions made by both the sides and perused the record. I find that the limited issue to be decided that whether the appellan....