Tribunal upholds denial of Cenvat Credit on transportation services post 01.04.2008. Appeal dismissed.

The Tribunal upheld the order denying Cenvat Credit on outward transportation services for the period post 01.04.2008, as the appellant failed to comply with CBEC Circular No.97/8/2007. The Tribunal dismissed the appellant's argument against invoking the extended period of limitation and confirmed the denial of credit along with penalties. The appellant's appeal was ultimately dismissed, as they did not meet the conditions outlined in the circular, leading to the decision in favor of the opposing party.

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Issues:
- Denial of Cenvat Credit on outward transportation services
- Entitlement to Cenvat Credit post 01.04.2008
- Invoking extended period of limitation
- Compliance with CBEC Circular No.97/8/2007

Analysis:
The appellant appealed against an order denying Cenvat Credit on outward transportation services availed during April 2010 to September 2011. A show cause notice was issued to deny the credit, and after adjudication, the denial was confirmed along with penalties. The appellant contended that they believed they were entitled to the credit due to conflicting decisions and argued against invoking the extended period of limitation. The appellant cited various cases to support their argument. The opposing party reiterated the findings of the impugned order.

The main issue was whether the appellant could claim input service credit on outward transportation services post 01.04.2008. The judgment clarified that the appellant must satisfy the conditions of CBEC Circular No.97/8/2007 for availing Cenvat Credit. The appellant failed to provide evidence of compliance with the circular. The argument that the show cause notice was time-barred due to conflicting decisions was dismissed, as the appellant did not present any contrary decision relevant to the period in question. The Tribunal highlighted that the law post 01.04.2008 was clear regarding Cenvat Credit on outward transportation services, and since the appellant did not meet the circular's conditions, they were not entitled to the credit for the period post 01.04.2008.

Ultimately, the Tribunal found no issues with the impugned order and upheld it, resulting in the dismissal of the appellant's appeal.

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