Cenvat credit on outward GTA service turns on verifying the place of removal before allowing entitlement.

Entitlement to Cenvat credit on outward GTA service depends on a case-specific verification of whether the transportation was used up to the place of removal or beyond it. The question is a mixed issue of law and fact, and the applicable circular requires examination of the facts in light of relevant judicial decisions. As the place of removal had not been properly verified, the earlier decision was set aside and the matter was remitted for fresh adjudication with a personal hearing.

---

---

Issues: Whether Cenvat credit on outward GTA service was admissible without first verifying whether the transportation was up to the place of removal or beyond it.

Analysis: The issue depended on the factual determination of the place of removal in each case. The Board's circular dated 08.06.2018 required such cases to be examined on the facts and in the light of the applicable judicial decisions. Since the availability of credit turned on whether the GTA service was used up to the place of removal, the matter could not be decided finally without verification of the relevant facts. The earlier order was therefore set aside and the matter was remitted for fresh adjudication after factual verification and consideration of the applicable circular and precedent.

Conclusion: The issue was remanded for de novo adjudication, and the assessee succeeded to that extent.

Final Conclusion: The appeals were allowed by way of remand, with a direction to decide the entitlement to credit afresh after verifying the place of removal and granting personal hearing.

Ratio Decidendi: Entitlement to Cenvat credit on outward GTA service must be determined on a case-specific verification of whether the service was used up to the place of removal, as the issue is a mixed question of law and fact.

---