Cenvat credit of service tax paid on outward GTA service – CESTAT directs Commissioner (Appeals) to decide afresh

Sanghi Industries Ltd Vs C.C.E. (CESTAT Ahmedabad) The present appeal is directed against the impugned order dated 15- 11-2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant are manufacturers of Cement. On the basis of information called from the Appellant, it was observed that the Appellant had availed the Cenvat Credit of Service tax paid on outward GTA services used for transportation of their finished goods from their factory to customer’s premises i.e. beyond t...