2013 (12) TMI 1025 - CALCUTTA HIGH COURT

Denial of CENVAT Credit - Outward transportation of the goods - CESTAT granted Credit - 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 - judgment rendered by the learned Tribunal cannot be sustained and the same is, therefore, set aside - Decided against the assessee.