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2020 (10) TMI 319 - AT - Service TaxCENVAT Credit - input services - outward transportation services from factory to customer’s premises - period in dispute i.e from January 2005 to December 2007 - HELD THAT:- In identical matter in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. VESUVIOUS INDIA LTD. [2013 (12) TMI 1025 - CALCUTTA HIGH COURT], the issue was decided against the assessee. The said decision was further carried in appeal before the Hon’ble Supreme Court which has settled the issue in favour of the assessee. In the said decision dated 17.01.2018, while deciding the batch of appeals filed by Department as well as assessees, COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], the Apex Court has inter-alia held that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer’s premises. In the instant case, the availment of credit on outward transportation from factory gate to customer’s place pertains to period prior to April 2008 i.e. prior to period when the definition of input service was amended. Since the credit eligibility finally stands decided by the Apex Court in favour of assessee, the impugned adjudication order is liable to be set aside. Appeal allowed - decided in favor of appellant.
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