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Issues: Whether the assessee was entitled to Cenvat credit on outward transportation service for the period prior to 01.04.2008.
Analysis: The disputed period fell before 01.04.2008. The governing legal position, as applied by the Tribunal, was that outward transportation service used in the course of supply on FOR basis for the relevant period qualified for Cenvat credit. On that basis, the denial of credit could not be sustained.
Conclusion: The assessee was entitled to Cenvat credit on outward transportation service for the relevant period, and the disallowance was set aside.
Ratio Decidendi: For the period prior to 01.04.2008, outward transportation service used for supply of goods on FOR basis qualified as input service for Cenvat credit purposes.
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