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2015 (11) TMI 720 - CESTAT NEW DELHI

2015 (11) TMI 720 - CESTAT NEW DELHI - 2015 (40) S.T.R. 695 (Tri. - Del.) - Denial 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 circul .....

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s 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 date .....

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hok Jindal: The appellant is in appeal against the impugned order denying Cenvat Credit on outward transportation services. 2. During the period April 2010 to September 2011 the appellant availed input service credit on outward transportation services. During the course of the audit it was revealed that the appellant has taken Cenvat Credit on outward transportation services. Therefore, a show cause notice dated 23.01.2012 was issued to the appellant to deny the Cenvat Credit and same was adjudi .....

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his contention he relied on the decision in the case of Real Ispat & Power Ltd. Vs. CCE Raipur Vide Final Order no. S/51804/2014-SM(BR) dated 16.05.2014, in the case of CCE Belgaum Vs. Vasavadatta Cements Ltd.-2011 (24) STR 542 (Kar.), Triveni Engineering & Indus Ltd. Vs. CCE Bangalore-2012 (26) STR (406) and in the case of Roop Polymers Vs. CCE Gurgaon-2011 (21) STR 74 (Tri-Del). 4. On the other hand Ld.AR reiterated the findings of the impugned order. 5. Heard the parties. Considered t .....

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