https://www.taxtmi.com/caselaws?id=209263 Input service credit on outward transportation from the factory gate is described as dependent on compliance with the relevant Board circular and on whether the transportation cost was included in the assessable value. Because that factual position needed verification, the matter was sent back to the original authority for fresh examination after giving the assessee an opportunity to present its case. The eligibility to credit was therefore left open for reconsideration in light of the circular and the assessable value treatment, rather than being finally decided on merits. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209263 Input service credit on outward transportation from the factory gate is described as dependent on compliance with the relevant Board circular and on whether the transportation cost was included in the assessable value. Because that factual position needed verification, the matter was sent back to the original authority for fresh examination after giving the assessee an opportunity to present its case. The eligibility to credit was therefore left open for reconsideration in light of the circular and the assessable value treatment, rather than being finally decided on merits. Case-Laws Central Excise Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209263