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2015 (9) TMI 1161 - AT - Service TaxDenial of CENVAT Credit - outward transportation - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - appellant charged transportation charges in the sale bill from their customer. - Held that:- By the amendment made with effect from 1st April, 2008 substituting the word "from" by the word "upto" all that has been done is to clarify the issue. Neither the services rendered to the customer for the purpose of delivering the goods at the destination was covered by the definition of input service prior to 1st April, 2008, nor is the same covered after 1st April, 2008. If the definition provided in Section 2(l)(ii) is read as a whole, it would appear that outward transportation charges or taxes paid in regard thereto is claimable only with regard to those transports which were made from one place of removal to another place of removal. Decision in the case of ABB Vs. CCE [2009 (5) TMI 48 - CESTAT, BANGALORE] which was upheld by the Hon ble Karnataka High Court reported in [2011 (3) TMI 248 - KARNATAKA HIGH COURT] distinguished. Decisions in the case of CCE vs. Vesuvious India Ltd [2013 (12) TMI 1025 - CALCUTTA HIGH COURT] and India Japan Lighting Private Ltd. [2009 (7) TMI 1217 - MADRAS HIGH COURT] and Lafarge India Ltd. vs. CCE [2014 (10) TMI 297 - CHHATTISGARH HIGH COURT] and CCE vs. Lumino Industries Ltd. [2014 (1) TMI 1424 - CALCUTTA HIGH COURT] followed. - Credit disallowed - Decided against assessee.
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