9911796707
TMI Blog2015 (11) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CBEC Circular No.97/8/2007 dated 23.08.2007. In this case the appellant has not provided any evidence that they have complied with the conditions of the said circular. Further, the contention of the Ld. Counsel is that the show cause notice has been issued be invoking extended period of limitation as there were conflicting decisions during the impugned period. But the Ld. Counsel has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has failed to comply with the conditions of the said circular, therefore, appellant is not entitled to take Cenvat Credit on outward transportation services in this case for the period post 01.04.2008. - Decided against assessee. - Appeal No. E/50952/2014-EX(SM) - FINAL ORDER NO. 51398/2015-EX(SM) - Dated:- 7-4-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Counsel for the appellant submits that the appellant is under bonafide belief that they are paying outward transportation charges. Therefore, they are entitled to take Cenvat Credit thereon and there were conflicting decisions. Therefore, extended period of limitation is not invokable. To support his contention he relied on the decision in the case of Real Ispat Power Ltd. Vs. CCE Raipur V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided any evidence that they have complied with the conditions of the said circular. Further, the contention of the Ld. Counsel is that the show cause notice has been issued be invoking extended period of limitation as there were conflicting decisions during the impugned period. But the Ld. Counsel has failed to produce any such contrary decision before me which relates to the impugned period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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