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2015 (11) TMI 720 - AT - Service TaxDenial of CENVAT Credit - GTA service - whether the appellant is entitled to take input service credit on outward transportation services after 01.04.2008 or not - Held that:- The assessee can avail Cenvat Credit if the assessee satisfies the condition of the CBEC Circular No.97/8/2007 dated 23.08.2007. In this case the appellant has not provided any evidence that they have complied with the conditions of the said circular. Further, the contention of the Ld. Counsel is that the show cause notice has been issued be invoking extended period of limitation as there were conflicting decisions during the impugned period. But the Ld. Counsel has failed to produce any such contrary decision before me which relates to the impugned period. When specifically the definition for availment of the Cenvat Credit on outward transportation services has been changed w.e.f. 01.04.2008.The Ld. Counsel heavily relied on the decisions of this Tribunal in the case of Real Ispat Pvt. Ltd. to say that show cause notice is barred by limitation. The decision relied by this Tribunal while drafting the said case are of the period is prior to 01.04.2008. Therefore, said decision of this Tribunal is per incuriam and cannot be relied upon. As for the period post 01.04.2008 law is very clear that on outward transportation services Cenvat Credit is available if the assessee satisfies the condition of the CBEC Circular No.97/8/2007 dated 23.08.2007. As in this case appellant has failed to comply with the conditions of the said circular, therefore, appellant is not entitled to take Cenvat Credit on outward transportation services in this case for the period post 01.04.2008. - Decided against assessee.
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