2011 (8) TMI 280

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..... urt has clearly held in favour of the assessee as recorded in their Lordships order in Paragraphs 18, 19 & 20, to clearly indicate that upto 1.4.2008, the appellants are eligible to avail CENVAT Credit of Service Tax paid on outward transportation - Appeal is allowed
Mr.M.V. Ravindran, Dr. P. Babu, JJ. Shri Willingdon Christian, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. Per: .....

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..... utward transportation during the period January 2005 to September 2007. 6. Both the lower authorities have held that the appellant is not eligible for availing CENVAT Credit as per provisions of Rule 2(l) of CENVAT Credit Rules, 2004, wherein the definition of input service has been provided and does not cover the eligibility of availing CENVAT Credit of Service Tax paid on outward transportatio .....

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