2012 (6) TMI 771

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....ndal,JJ. For the Appellant : A. Nyalkalkar For the Respondent : S. R. Bhatti JUDGMENT Ashok Jindal:- 1. The appellant is seeking waiver of pre-deposit of the Central Excise demands on account of denial of CENVAT credit of Rs. 1,17,706/- and recovery of interest and penalty towards outward transportation service during the period February, 2009 to October, 2009. 2. The facts of th....

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....ds transportation service beyond their factory as the same is the place of the removal after 01.04.2008 when the amendment took place in the Act defining the place of removal. 3. After hearing both the side, I am of the opinion that the appeal itself can be disposed of. Therefore, after granting waiver of pre-deposit I proceed to decide the on merits. 4. It is contended on behalf of the appe....

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....lace of removal. Therefore, the appellants are entitled for input service credit on GTA service upto the depot. 6.1 With regard to the denial of CENVAT credit of Rs. 10,354/-, I find that as per the Board's Circular No. 97/8/2007 dated 23.08.2007 the appellant is satisfied all the conditions as the sales are upto the place of buyer and the transportation charges have formed a part of the as....