2009 (12) TMI 213

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..... mmissioner confirm the denial. The Commissioner (Appeals) upheld the adjudication order on the ground that input credit was admissible in respect of outward transportation upto the place of removal and not beyond that. Held that- assessee was entitled for Cenvat Credit in respect of service tax paid for outward transportation since the freight charges formed part of the value of excisable goods an .....

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..... confirmed the denial of Cenvat credit and hold that the CBE C Circular No. 97/6/2007-S.T., dated 23-8-2007 cannot be made applicable retrospectively. The appellants appealed before the Commissioner (Appeals) who disallowed the Cenvat credit following the decisions of the Tribunal in the case of Gujarat Ambuja Cement v. CCE [2007] 8 STT 122 (New Delhi -CESTAT), wherein it was clarified that in .....

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..... to credit. The Larger Bench held that Cenvat credit of Service Tax paid on onward transportation of finished goods from the factory gate to customers' premises is available as input service. 4. The Learned Advocate also placed reliance on CCE v. Modern Laminators Ltd. [2009] 23 STT 49 (New Delhi - CESTAT), Suja Rubber Industries (P.) Ltd. v. CCE [Stay Order No. 1223 (Mad.) of 2007, dated 7-12-2 .....

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