https://www.taxtmi.com/caselaws?id=379672 The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration regarding the disallowance of credit on GTA service. The issue centered on determining the place of removal to establish the eligibility of service tax credit on freight charges up to the buyer's premises. Citing legal precedents and a circular clarifying the place of removal in FOR basis transactions, the Tribunal set aside the impugned order and directed a thorough review by the appellate authority. The judgment highlights the importance of accurately identifying the place of removal in assessing credit eligibility, ensuring adherence to legal principles and precedents in resolving the dispute. 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 The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration regarding the disallowance of credit on GTA service. The issue centered on determining the place of removal to establish the eligibility of service tax credit on freight charges up to the buyer's premises. Citing legal precedents and a circular clarifying the place of removal in FOR basis transactions, the Tribunal set aside the impugned order and directed a thorough review by the appellate authority. The judgment highlights the importance of accurately identifying the place of removal in assessing credit eligibility, ensuring adherence to legal principles and precedents in resolving the dispute. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379672