TMI Blog2017 (4) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s own case viz. CCE ST, Indore Vs. Gabriel India Ltd. by the Tribunal. The said decision has held that assessee is entitled to avail Cenvat credit on outward transportation service. The impugned order is set aside and both the appeals are allowed. - Hon ble Mr. Ashok K. Arya, Member (Technical) Shri Dhruv Tiwari, Advocate - for the appellant Shri G.R. Singh, DR - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has held that assessee is entitled to avail Cenvat credit on outward transportation service. The Tribunal in the said decision observes as under : 2. It is not disputed that the respondent has complied with the conditions of the CBEC Circular No. 97/08/2007 dated 23.8.2007. Therefore, I hold that respondent is entitled to avail Cenvat credit on outward transportation services. 3.1 F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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