https://www.taxtmi.com/caselaws?id=422119 For the period before 01.04.2008, outward GTA service used for transport from the place of removal was prima facie eligible for Cenvat credit because the then-prevailing definition of input service covered services used for removal of goods from the place of removal. That entitlement, however, remained conditional on compliance with the requirements in Board Circular No. 97/8/2007-ST dated 23.08.2007. Where the adjudicating authority had not verified those conditions, the denial of credit could not stand without fresh factual examination, and remand was required for that limited verification. en-us Fri, 29 Apr 2022 00:00:00 +0530 Mon, 09 May 2022 15:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422119 For the period before 01.04.2008, outward GTA service used for transport from the place of removal was prima facie eligible for Cenvat credit because the then-prevailing definition of input service covered services used for removal of goods from the place of removal. That entitlement, however, remained conditional on compliance with the requirements in Board Circular No. 97/8/2007-ST dated 23.08.2007. Where the adjudicating authority had not verified those conditions, the denial of credit could not stand without fresh factual examination, and remand was required for that limited verification. Case-Laws Central Excise Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422119