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TMI Blog2022 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of outward GTA for period prior to 01.04.2008. 2. Shri Anandoday Mishra, Learned counsel along with Ms. Chaitali Sadayat, Advocates appearing on behalf of the appellant submits that from 01.04.2008 in the main clause of the definition of the input service, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PPEAL NO.85315 OF 2019) 3. Shri G. Kirupanandan, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings in the impugned order. He submits that even prior to 01.04.2008 certain criteria to fulfill for allowing the Cenvat Credit on Outward GTA was prescribed in Board Circular No. 97/8/2007-ST dated 23.08.2007. He submits that the appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o removal of the goods was "from the place of removal" which was replaced as amended with effect from 01.04.2008 as "up to the place of 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. However, I also agree with Learned Authorized Representative that Board has prescribed c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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