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TMI Blog2015 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of outward transportation from the place of removal till 01.04.2008, the date on which the words "from the place of removal" were replaced by words "up to the place of removal". It is not the case of the Revenue that the appellants have taken CENVAT credit in respect of transportation from a point "beyond the place of removal". Moreover, it is the claim of the appellant that they had sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them for inward transportation of inputs and outward transportation of their final products from their factory to the customers' premises. It was submitted that according to terms of delivery, the price is all inclusive and terms of delivery are FOR customer site. The appellants paid service tax regularly for the GTA service received by them in accordance with the provisions of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to avail CENVAT credit beyond the place of removal and proposal was made to appropriate the amounts paid by the appellant with interest and for imposition of penalty. 3. Proceedings culminated in the order-in-original wherein the original adjudicating authority held that availment of CENVAT credit was wrong and hence appropriated the amounts already paid and imposed penalty equal to the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 97 (Kar.)] has held that prior to 01.04.2008 when the inclusive part of the definition allowed CENVAT credit in respect of outward transportation from the place of removal, would be valid and credit will be allowable in respect of outward transportation from the place of removal till 01.04.2008, the date on which the words from the place of removal were replaced by words up to the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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