https://www.taxtmi.com/caselaws?id=33562 Eligibility for service tax credit on outward transportation depends on first determining the place of removal. The record showed that the lower authorities had not examined whether the transport was up to the place of removal or beyond it, despite the Board circular requiring that foundational issue to be decided before credit can be allowed. As those basic findings were missing, the matter could not be decided on merits and was remanded to the Original Adjudicating Authority to determine the place of removal and then reassess credit after hearing the parties. en-us Thu, 01 Jan 2009 00:00:00 +0530 Mon, 02 Nov 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33562 Eligibility for service tax credit on outward transportation depends on first determining the place of removal. The record showed that the lower authorities had not examined whether the transport was up to the place of removal or beyond it, despite the Board circular requiring that foundational issue to be decided before credit can be allowed. As those basic findings were missing, the matter could not be decided on merits and was remanded to the Original Adjudicating Authority to determine the place of removal and then reassess credit after hearing the parties. Case-Laws Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33562