remand, shall apply the extended period
wherever the credit pertains to services clearly hit by the
exclusion clause and not forming part of the remanded ... relating to escort/security
services deputed along with goods during transit (Q1) is
remanded to the adjudicating authority for limited
verification of contractual terms, purchase
remand, shall apply the extended period
wherever the credit pertains to services clearly hit by the
exclusion clause and not forming part of the remanded ... relating to escort/security
services deputed along with goods during transit (Q1) is
remanded to the adjudicating authority for limited
verification of contractual terms, purchase
remand, shall apply the extended period
wherever the credit pertains to services clearly hit by the
exclusion clause and not forming part of the remanded ... relating to escort/security
services deputed along with goods during transit (Q1) is
remanded to the adjudicating authority for limited
verification of contractual terms, purchase
remand, shall apply the extended period
wherever the credit pertains to services clearly hit by the
exclusion clause and not forming part of the remanded ... relating to escort/security
services deputed along with goods during transit (Q1) is
remanded to the adjudicating authority for limited
verification of contractual terms, purchase
decision of the Commissioner in the remand proceedings and
after the judgment of the High Court upholding the remand order
of this Tribunal ... Commissioner was passed in the
remand proceedings. It is true that the appellant could have
transitioned the credit under TRAN-I as ITC under
filing proper declaration
for availing the said credit and the transitional credit as prescribed
under Notification No. 25/03-CE (NT) dated ... also
the stock in transit.
10. The impugned order is set aside and matter remanded to
Commissioner in above terms."
From the above order
judgments have also held that whether the grey fabrics are still in transit, but actually stand purchased and duty has been paid by the assessee ... also the stock in transit.
10. The impugned order is set aside and matter remanded to Commissioner in above terms.
(Pronounced in Court
considered for disposal of the appeal on merit.
2. It is the transit insurance covering the risk over the goods in the course of transport ... answered, the service tax paid on transit insurance shall also enjoy cenvat credit. As a result, appeal is remanded to the adjudicating authority to dispose
referred judgment. The appeal is thus allowed
by way of remand.
1.1 In the remand proceeding, the adjudicating authority vide impugned
order dated 12.04.2011 once ... transit on the ground that the goods were in transit as on 31.03.2003 were
actually received after 01.04.2003. He submits that the tribunal while
remanding
Commissioner (Appeals) whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority in view of the remand order passed by the Tribunal dated ... have gone through the remand order passed by the Tribunal dated 10.8.2007 whereby the matter was remanded to the adjudicating authority and the demand
