Cenvat credit on outward goods transport service remanded for fresh factual examination before the entitlement issue is decided.

Cenvat credit on goods transport service used for carriage from the place of removal to the customer's premises was in issue, together with whether the CBEC circular could be applied without further factual inquiry. The Bombay HC set aside the tribunal order and remanded the matter to the Assessing Officer for fresh examination, leaving the substantive entitlement question open.

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Issues: Whether Cenvat credit on goods transport service used for transport from the place of removal to the customer's premises was admissible, and whether the applicability of the CBEC circular required fresh factual examination.

Outcome: The impugned tribunal order was set aside and the matter was remanded to the Assessing Officer for fresh examination, leaving the substantive questions open.

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