TMI Blog2022 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... removal . Therefore, the Cenvat Credit prima facie is available in case of outward transportation for the services availed from the place of removal up to the customers place - Learned Authorized Representative is also relied upon that Board has prescribed certain conditions for allowing credit which need to be satisfied. Since the adjudicating authority has not verified the fact that, whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r period prior to 01.04.2008. 2. Shri Anandoday Mishra, Learned counsel along with Ms. Chaitali Sadayat, Advocates appearing on behalf of the appellant submits that from 01.04.2008 in the main clause of the definition of the input service, the service related to removal of inputs was from the place of removal , which was amended as up to place of removal . Therefore, prior to 01.04.2008 the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs in the impugned order. He submits that even prior to 01.04.2008 certain criteria to fulfill for allowing the Cenvat Credit on Outward GTA was prescribed in Board Circular No. 97/8/2007-ST dated 23.08.2007. He submits that the appellant have not submitted the documents to satisfy the criteria for allowing credit as prescribed in aforesaid Board Circular. He also placed reliance on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit prima facie is available in case of outward transportation for the services availed from the place of removal up to the customers place. However, I also agree with Learned Authorized Representative that Board has prescribed certain conditions for allowing credit which need to be satisfied. Since the adjudicating authority has not verified the fact that, whether the said conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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