https://www.taxtmi.com/caselaws?id=346089 The Tribunal remanded the appeals to determine the admissibility of CENVAT Credit on GTA services based on the place of removal, emphasizing the importance of sale agreements in establishing the location of sale. The Tribunal highlighted the contextual interpretation of "place of removal" under the CENVAT Credit Rules, distinguishing it from previous Supreme Court judgments. The binding nature of CBEC circulars clarifying the definition of "place of removal" was underscored, with the Tribunal directing a reevaluation by the adjudicating authority while ensuring a fair hearing for the appellants. en-us Mon, 27 Feb 2017 00:00:00 +0530 Wed, 22 Apr 2020 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346089 The Tribunal remanded the appeals to determine the admissibility of CENVAT Credit on GTA services based on the place of removal, emphasizing the importance of sale agreements in establishing the location of sale. The Tribunal highlighted the contextual interpretation of "place of removal" under the CENVAT Credit Rules, distinguishing it from previous Supreme Court judgments. The binding nature of CBEC circulars clarifying the definition of "place of removal" was underscored, with the Tribunal directing a reevaluation by the adjudicating authority while ensuring a fair hearing for the appellants. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346089