Input service credit remand ordered for fresh consideration, with the GTA service claim already settled in the assessee's favour.

The matter concerned denial of input service credit and whether the lower appellate authority needed to re-examine the claim afresh. The CESTAT remanded the case for fresh consideration of the assessee's input service credit claim, while excluding the GTA service claim because that issue had already been settled in the assessee's favour. The remand required the lower appellate authority to decide the credit dispute on merits in the light of the settled position on GTA services.

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Issues: Whether the denial of input service credit required fresh examination by the lower appellate authority, and whether the matter should be remanded for decision afresh.

Outcome: The matter was remanded to the lower appellate authority to consider the assessee's claim of input service credit afresh, excluding the GTA service claim which had already been settled in favour of the assessee.

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