Location that’s superb when going back (4)
I believe the answer is:
spot
'location' is the definition.
(spot is a kind of location)
'superb when going back' is the wordplay.
'superb' becomes 'tops'.
'when going back' says the letters should be written backwards.
'tops' back-to-front is 'SPOT'.
'that's' is the link.
(Other definitions for spot that I've seen before include "Pimple; place" , "small amount" , "Predicament" , "place on TV programme" , "Drop of rain" .)