https://www.taxtmi.com/caselaws?id=335376 Cenvat credit on service tax paid for outward GTA transportation depended on whether the buyer's premises could be treated as the place of removal. The analysis turned on purchase orders, dealership terms, freight payment, insurance, invoicing practice, and the statutory scheme read with Circular No. 97/8/2007-ST dated 23/08/2007. Because the adjudicating authority had not examined the full documentary record and the factual position required verification of numerous transactions, the disallowance of credit was set aside. The matter was remanded to the Original Authority for fresh factual verification and decision, with all issues kept open. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335376 Cenvat credit on service tax paid for outward GTA transportation depended on whether the buyer's premises could be treated as the place of removal. The analysis turned on purchase orders, dealership terms, freight payment, insurance, invoicing practice, and the statutory scheme read with Circular No. 97/8/2007-ST dated 23/08/2007. Because the adjudicating authority had not examined the full documentary record and the factual position required verification of numerous transactions, the disallowance of credit was set aside. The matter was remanded to the Original Authority for fresh factual verification and decision, with all issues kept open. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335376