2015 (11) TMI 720

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....aran, Advocate For the Respondent : Shri V.P. Batra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying Cenvat Credit on outward transportation services. 2. During the period April 2010 to September 2011 the appellant availed input service credit on outward transportation services. During the course of the audit it was revealed that the appellan....

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..... S/51804/2014-SM(BR) dated 16.05.2014, in the case of CCE Belgaum Vs. Vasavadatta Cements Ltd.-2011 (24) STR 542 (Kar.), Triveni Engineering & Indus Ltd. Vs. CCE Bangalore-2012 (26) STR (406) and in the case of Roop Polymers Vs. CCE Gurgaon-2011 (21) STR 74 (Tri-Del). 4. On the other hand Ld.AR reiterated the findings of the impugned order. 5. Heard the parties. Considered the submissions. ....

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....the definition for availment of the Cenvat Credit on outward transportation services has been changed w.e.f. 01.04.2008.The Ld. Counsel heavily relied on the decisions of this Tribunal in the case of Real Ispat Pvt. Ltd. to say that show cause notice is barred by limitation. The decision relied by this Tribunal while drafting the said case are of the period is prior to 01.04.2008. Therefore, said ....