https://www.taxtmi.com/caselaws?id=379672 Eligibility for credit of service tax paid on outward freight/GTA service depends on a correct determination of the place of removal. In FOR sales, the buyer's premises may qualify as the place of removal where the sale is completed there and freight forms part of the assessable value. The Board's 08.06.2018 circular was noted as supporting that approach. As the authorities below had not examined this foundational issue, the credit entitlement could not be finally decided. The matter was therefore remanded for fresh consideration after first determining the place of removal and then applying the correct test for eligibility of credit on GTA service. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 06:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379672 Eligibility for credit of service tax paid on outward freight/GTA service depends on a correct determination of the place of removal. In FOR sales, the buyer's premises may qualify as the place of removal where the sale is completed there and freight forms part of the assessable value. The Board's 08.06.2018 circular was noted as supporting that approach. As the authorities below had not examined this foundational issue, the credit entitlement could not be finally decided. The matter was therefore remanded for fresh consideration after first determining the place of removal and then applying the correct test for eligibility of credit on GTA service. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379672