The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication in the matter of availment of cenvat credit of service tax paid on charges of freight for transportation on gas.
The issue involved in the present case is that whether the appellant is eligible to avail the Cenvat Credit of Service Tax paid on the charges of Freight for transportation on Gas from their mother station to daughter station from where the sale takes place.
Amber Kumrawat, Counsel who appeared on behalf of the appellant at the outset submits that in the appellant’s own case for the earlier period this Tribunal has remanded the matter to the Adjudicating Authority to re-examine the matter in the light of the Board Circular No. F/116/23/2018-CX-3 dated 08.06.2018.
Ashok Thanvi, Assistant Commissioner (AR) who appeared on behalf of the Revenue reiterated the findings of the impugned order.
The Tribunal in the appellant’s own case vide final order No. A/10254-10256/2019 dated 08.02.2019 remanded the matter by passing the following order: “I find that identical issue has been remanded by the Tribunal vide Order No. A/12028- 12029/2018 dated 25.09.2018. In the instant case, the appellants are claiming that the goods are supplied on FOR destination basis. Thus, for verification of facts and redetermination of dispute in terms of aforesaid Circular dated 08.06.2018, the impugned order is set-aside and the matter is remanded to the Adjudicating Authority for fresh decision. Revenue’s appeal is also allowed by way of remand. Cross objection also disposed of.”
A Two-Member Bench of the Authority comprising Ramesh Nair, Judicial Member and Raju, Technical Member observed that “Following the above decision, in the present case also we set aside the impugned order and remand the matter to the Adjudicating Authority to pass a fresh order by considering the observation made in the above decision of the Tribunal.”
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