2019 (9) TMI 470

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..... urugan, AC (AR) For the Respondent ORDER The dispute in these appeals relates to eligibility of credit of service tax paid on Outward Transportation of Goods (GTA services) for the period May 2016 to November 2016 and December 2016 to June 2017. 2. Today when the matter came up for hearing, Ld. Consultant Shri R. Parthasarathy appearing for the appellants submitted that the appellant was oblig .....

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..... ontention. It is necessary to establish place of removal in the present case. The adjudicating authority is directed to verify and determine the place of removal after appreciating the facts as well as the documents produced by the appellant. The matter is therefore remanded to the adjudicating authority for de novo consideration of the issue. In such remand proceedings, the adjudicating authority .....

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