https://www.taxtmi.com/caselaws?id=75865 Cenvat credit on service tax paid for outward transportation under GTA service depended on whether the freight related to transport up to the place of removal and whether the Board Circular dated 23-8-2007 on that expression was satisfied. The record showed that the lower authorities had not examined those parameters or recorded findings on that aspect, even though the relevant period preceded the circular. The issue was therefore not finally determined on merits, and the matter was remanded for fresh examination in accordance with the circular after granting an opportunity of hearing. en-us Thu, 02 Jul 2009 00:00:00 +0530 Fri, 21 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75865 Cenvat credit on service tax paid for outward transportation under GTA service depended on whether the freight related to transport up to the place of removal and whether the Board Circular dated 23-8-2007 on that expression was satisfied. The record showed that the lower authorities had not examined those parameters or recorded findings on that aspect, even though the relevant period preceded the circular. The issue was therefore not finally determined on merits, and the matter was remanded for fresh examination in accordance with the circular after granting an opportunity of hearing. Case-Laws Service Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75865