https://www.taxtmi.com/caselaws?id=329696 CENVAT credit on GTA services for outward transportation and export clearances was not finally decided on merits because the record was incomplete and the contractual and transportation documents were not fully examined. The appellate forum considered that the place of removal, and whether freight and insurance formed part of the assessable value, required fresh scrutiny. As relevant evidence could still be produced and both sides accepted de novo consideration as appropriate, the impugned order was set aside and the matter remanded to the Commissioner (Appeals) for a fresh decision after hearing the assessee and considering all material on record. en-us Wed, 15 Jun 2016 00:00:00 +0530 Thu, 07 Jul 2016 12:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329696 CENVAT credit on GTA services for outward transportation and export clearances was not finally decided on merits because the record was incomplete and the contractual and transportation documents were not fully examined. The appellate forum considered that the place of removal, and whether freight and insurance formed part of the assessable value, required fresh scrutiny. As relevant evidence could still be produced and both sides accepted de novo consideration as appropriate, the impugned order was set aside and the matter remanded to the Commissioner (Appeals) for a fresh decision after hearing the assessee and considering all material on record. Case-Laws Central Excise Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329696