https://www.taxtmi.com/caselaws?id=267911 Cenvat credit on outward transportation services after 01.04.2008 was available only on strict compliance with the conditions in CBEC Circular No. 97/8/2007 dated 23.08.2007, and the appellant produced no evidence of meeting those conditions, so the credit was held inadmissible. The limitation plea based on alleged conflicting decisions also failed because no contrary ruling covering the relevant period was shown, and the earlier precedent relied on was confined to a prior regime and did not apply to the post-01.04.2008 position. The denial of credit and the consequential demand were therefore sustained. en-us Tue, 07 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267911 Cenvat credit on outward transportation services after 01.04.2008 was available only on strict compliance with the conditions in CBEC Circular No. 97/8/2007 dated 23.08.2007, and the appellant produced no evidence of meeting those conditions, so the credit was held inadmissible. The limitation plea based on alleged conflicting decisions also failed because no contrary ruling covering the relevant period was shown, and the earlier precedent relied on was confined to a prior regime and did not apply to the post-01.04.2008 position. The denial of credit and the consequential demand were therefore sustained. Case-Laws Service Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267911