TMI Blog2015 (2) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the impugned order wherein input service credit has been denied to the appellant on Outward Transportation Service availed by the appellant during the period February 2005 to March 2006 on the premise that Cenvat Credit on input service on Outward Transportation Service is available up to the place of removal. 2. The ld. counsel for the appellant submits that the issue came up before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Hon'ble High Court of Gujarat in Ellora Time Ltd. 2014 (34) STR 801 (Guj) wherein again it was held that Cenvat Credit on the above said service is available prior to 01.04.2008. In the light of the majority decision of the Hon'ble High Court I am of the view that the appellant is entitled to get Cenvat Credit on Outward Transportation Service in the light of the larger bench deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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