9911796707
TMI Blog2012 (6) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944, the depot is the place of removal as the clearances have been made by the appellant from their depot and the same is place of removal. Therefore, the appellants are entitled for input service credit on GTA service upto the depot. - With regard to the denial of CENVAT credit of ₹ 10,354/-, I find that as per the Board's Circular No. 97/8/2007 dated 23.08.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 - Ashok Jindal,JJ. For the Appellant : A. Nyalkalkar For the Respondent : S. R. Bhatti JUDGMENT Ashok Jindal:- 1. The appellant is seeking waiver of pre-deposit of the Central Excise demands on account of denial of CENVAT credit of ₹ 1,17,706/- and recovery of interest and penalty towards outward transportation service during the period February, 2009 to October, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service credit on the goods transportation service beyond their factory as the same is the place of the removal after 01.04.2008 when the amendment took place in the Act defining the place of removal. 3. After hearing both the side, I am of the opinion that the appeal itself can be disposed of. Therefore, after granting waiver of pre-deposit I proceed to decide the on merits. 4. It is conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their depot and the same is place of removal. Therefore, the appellants are entitled for input service credit on GTA service upto the depot. 6.1 With regard to the denial of CENVAT credit of ₹ 10,354/-, I find that as per the Board's Circular No. 97/8/2007 dated 23.08.2007 the appellant is satisfied all the conditions as the sales are upto the place of buyer and the transportation ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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