TMI Blog2018 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... of Removal’ as well as on the eligibility of the Cenvat credit on outward GTA prescribed some guide lines for field formation for deciding the case of cenvat credit on outward GTA. Since the issue involved is mixed question of law and facts, the facts first to be verified that whether the GTA service in each case is up to the place of removal or beyond place of removal. Therefore, without veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a tech Cement Ltd 2018 (9) GSTL 337 (SC), however, subsequent to this judgment, the CBEC issued Circular No. 1065/4/2018-CX dated 08.06.2018 wherein board after considering all the judgments including the judgment of Ultra tech Cement Ltd (Supra) clarified that the case of cenvat credit on GTA has to be decided after verifying the facts of each case and also considering the various judgment of Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom place of removal has been replaced by Up to place of removal . The Board Circular No. 97/8/2007-ST dated 23.08.2007 has no application, therefore, the issue stands settled. He further submits that in Board Circular of 2018 the parameter prescribed in the earlier Board Circular 23.08.2007 was reiterated, therefore, in the light of the Supreme Court judgment in case of Ultra tech Cement Ltd (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal to be verified. Since the issue involved is mixed question of law and facts, the facts first to be verified that whether the GTA service in each case is up to the place of removal or beyond place of removal. Therefore, without verifying these facts any judgment of Supreme Court cannot be applied in straight away. Therefore, I am of the considered view that the matter needs to be remi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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