2022 (3) TMI 1160

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..... f removal . Therefore, the Cenvat credit prima facie is available in case of outward transportation for the services availed from the place of removal up to the customers place. Learned Authorized Representative also agreed upon that Board has prescribed certain conditions for allowing credit which need to be satisfied. Since the adjudicating authority have not verified the fact that, whether t .....

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..... aring on behalf of the appellant submits that from 01.04.2008 in the main clause of the definition of the input, the service related to removal of inputs was from the place of removal , which was amended as up to place of removal . Therefore, prior to 01.04.2008 the cenvat credit on outward GTA was available. He placed reliance on the following judgments: Commissioner of Central Excise, Be .....

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..... credit as prescribed in aforesaid Board Circular. He also placed reliance on the following judgments: Lafarge India Ltd. Vs. Commissioner of Central Excise, Raipur [2014 (307) E.L.T. 7 (Chattisgarh)] Inox India Pvt. Ltd. Vs. CCE ST, Vadodara-II [Final Order No. A/11290/2021 dated 25.03.2021] 4. I have carefully considered the submissions made by both sides and perused the records. .....

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