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TMI Blog2009 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-S.T., the eligibility for service tax paid on outward transportation as credit to the manufacturer cannot be decided - whether credit of service tax paid on outward transportation was up to the place of removal or beyond the place of removal has not at all been examined by lower authority – matter remitted - E/1319/2008 - A/86/2009-WZB/AHD - Dated:- 1-1-2009 - Shri B.S.V. Murthy, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Tribunal in M/s. RSWMs case reported in 2008 (223) E.L.T. 481 (Tri. - Del.)] in support of his argument that mere expression of disagreement for the purpose of referring a matter to a Larger Bench does not constitute any conflicting ratio and that cannot be a ground for grant of stay. However, when the ld. Advocate was required to present the facts, it was found that lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and what was the place of removal in respect of the goods on which credit for outward transportation was taken has not at all been examined. 3. I have considered the submissions made by both the sides. In this case, it became clear after discussion about the orders passed by lower authorities that the basic issue as to whether credit of service tax taken in respect of outward transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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