https://www.taxtmi.com/caselaws?id=420122 Cenvat credit on outward GTA services used before 01.04.2008 was treated as prima facie admissible where the transportation related to movement from the place of removal to the customer's premises, in view of the amended definition extending credit up to the place of removal. Credit remained contingent on compliance with the conditions in Board Circular No. 97/8/2007-ST dated 23.08.2007, and the factual verification of that compliance had not been completed. Fresh examination of the documentary evidence and circular conditions was therefore required, and the matter was remanded to the adjudicating authority. en-us Thu, 03 Mar 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420122 Cenvat credit on outward GTA services used before 01.04.2008 was treated as prima facie admissible where the transportation related to movement from the place of removal to the customer's premises, in view of the amended definition extending credit up to the place of removal. Credit remained contingent on compliance with the conditions in Board Circular No. 97/8/2007-ST dated 23.08.2007, and the factual verification of that compliance had not been completed. Fresh examination of the documentary evidence and circular conditions was therefore required, and the matter was remanded to the adjudicating authority. Case-Laws Central Excise Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420122