2022 (3) TMI 1160

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....r the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of outward GTA for period prior to 01.04.2008. 2. Shri Ishan Bhatt, Learned counsel appearing on behalf of the appellant submits that from 01.04.2008 in the main clause of the definition of the input, the service related to removal of inputs was "from the pl....

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....r. He submits that even prior to 01.04.2008 certain criteria to fulfill for allowing the Cenvat Credit on Outward GTA was prescribed in Board Circular No. 97/8/2007-ST dated 23.08.2007. He submits that the appellant have not submitted the documents to satisfy the criteria for allowing credit as prescribed in aforesaid Board Circular. He also placed reliance on the following judgments: â€....