Cenvat credit on outward transportation to customer premises allowed where prior ruling and CBEC circular conditions were met.

Cenvat credit on service tax paid for outward transportation of goods up to the customer's premises was treated as admissible where the facts matched an earlier CESTAT ruling and the assessee had complied with the conditions, including the relevant CBEC circular. On that basis, the denial of credit was set aside and credit was allowed in favour of the assessee.

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Issues: Whether Cenvat credit of service tax paid on outward transportation of goods up to the customer's place was admissible.

Analysis: The issue was identical to the appellant's earlier case, where credit on outward transportation services was held admissible. The facts in the present matter were found to be similar, and the appellant had complied with the conditions noted in the earlier decision, including the relevant CBEC circular.

Conclusion: Cenvat credit on outward transportation service was held admissible and the denial of credit was set aside, in favour of the assessee.

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