Outward transportation as input service and limitation remanded for fresh factual examination and hearing

The dispute concerned whether outward transportation could qualify as input service and whether limitation barred the claim. As resolution depended on factual examination of the sales pattern, delivery terms, the Board circular, and a cited High Court decision, the appellate and original orders were set aside. The matter was remanded to the original authority for fresh adjudication on all issues, including limitation, after granting the assessee a reasonable opportunity of hearing.

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Issues: Whether the matter should be remanded to the original authority for fresh consideration of the claim relating to outward transportation as input service and the question of limitation.

Analysis: The dispute turned on appreciation of the relevant facts, including the nature of the sales, the terms of delivery, and the effect of the Board circular and the cited High Court decision. As these aspects required examination by the original authority, and the assessee was to be given a reasonable opportunity of hearing, the appellate order and the original order were set aside.

Conclusion: The matter was remanded to the original authority for fresh decision on all issues, including limitation.

Final Conclusion: The appeal was disposed of by remand for reconsideration on merits after hearing both sides.

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