2009 (1) TMI 144

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....ri P.M. Dave, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - The issue involved in the stay petition and the appeal is eligibility of the service tax paid on outward transportation by the appellants. 2. Ld. Advocate Shri P.M. Dave on behalf of the appellants submitted that unconditional stay may be granted in view of the fact that the issue has been....

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....not at all discussed the issue in proper perspective. According to the instructions issued by CBEC in Circular No. 97/8/2007-S.T., dated 23-8-2007, the place of removal is required to be determined to decide on the admissibility of the service tax credit paid on out ward transportation. Paras 8.1.(c) and 8.2 of the above circular are relevant. Therefore, unless the place of removal is determined, ....

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.... removal or beyond the place of removal has not been considered. Further as required by the Board's circular referred to above, the place of removal has to be determined for the purpose of deciding the eligibility of service tax credit which also has not been done. In the absence of a discussion on these two aspects, the orders remain incomplete and the ld. Advocate fairly admitted that he is also....