2019 (12) TMI 1592

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..... edit in November 2009. As, at the time of receiving the service, there was no bar on availment of CENVAT credit on the service in question. In the circumstances, CENVAT credit cannot be denied to the appellant. It is a fact on record that during the period when the service was availed there was no bar for entitlement of CENVAT credit on outward transportation service . The appellant has right .....

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..... of the goods up to the buyer s place for the period prior to 1st April 2008 but availed the CENVAT credit of the same in CENVAT credit account in November 2009. The case of the Revenue is that w.e.f. 1st April, 2008 the definition of input service has been changed and the appellant is not entitled to avail CENVAT credit on outward transportation service. Therefore, they are not entitled to take .....

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