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Issues: Whether, after 01.04.2008, input service credit on outward transportation service was admissible upon compliance with the conditions of CBEC Circular No. 97/8/2007 dated 23.08.2007.
Analysis: The appellant had complied with the conditions stipulated in the circular. The adjudicating authority had also recorded such compliance. The governing view applied was that where the prescribed conditions were satisfied, credit on outward transportation service remained admissible even after 01.04.2008.
Conclusion: The appellant was entitled to input service credit on outward transportation service, and the impugned order was unsustainable.
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