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2022 (3) TMI 1160 - CESTAT AHMEDABADCENVAT Credit - input services - outward GTA - place of removal - period prior to 01.04.2008 - Board of Circular No. 97/8/2007-ST dated 23.08.2007 - HELD THAT:- Prior to 01.04.2008, the services related to removal of the goods was amended with effect from 01.04.2008 and allowed “up to the place of removal”. Therefore, the Cenvat credit prima facie is available in case of outward transportation for the services availed from the place of removal up to the customers place. Learned Authorized Representative also agreed upon that Board has prescribed certain conditions for allowing credit which need to be satisfied. Since the adjudicating authority have not verified the fact that, whether the said conditions of Board Circular have been complied with or not, the matter needs to be reconsidered. Appeal is allowed by way of remand to the Adjudicating Authority for passing a fresh order after verifying the documents whether the appellant has fulfilled the condition as prescribed in the Board of Circular No. 97/8/2007-ST dated 23.08.2007.
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