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2016 (7) TMI 1206 - HC - Central ExciseCenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - Held that:- In fact the question, whether price of goods is on FOR basis or not is an important aspect necessary to decide the question whether it can be included within 'input service' or not and since for determination thereof, matter has been remanded, therefore, in our view, it would not be appropriate at this stage to answer the substantial question of law formulated above and instead let the matter be decided by competent authority as per remand order passed by Tribunal after recording factual findings and, therefore, we leave this question open.
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