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    <title>2017 (12) TMI 233 - CESTAT NEW DELHI</title>
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    <description>Valuation of liquid gas supplies depended on the actual place of removal and the terms of sale, so the Tribunal required examination of purchase orders and supporting documents to determine whether sales were ex-factory or completed only on delivery at the buyer&#039;s premises; the issue was remanded for fresh factual reconsideration. Denial of CENVAT credit on ISD invoices was also set aside because the authority had not examined the nature of the input services or given reasoned findings; that issue was remanded for fresh adjudication. The merits on both questions were left open.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351964</link>
      <description>Valuation of liquid gas supplies depended on the actual place of removal and the terms of sale, so the Tribunal required examination of purchase orders and supporting documents to determine whether sales were ex-factory or completed only on delivery at the buyer&#039;s premises; the issue was remanded for fresh factual reconsideration. Denial of CENVAT credit on ISD invoices was also set aside because the authority had not examined the nature of the input services or given reasoned findings; that issue was remanded for fresh adjudication. The merits on both questions were left open.</description>
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