2022 (5) TMI 379

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.... G.Kirupanandan, Superintendent (AR) for 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 Anandoday Mishra, Learned counsel along with Ms. Chaitali Sadayat, Advocates appearing on behalf of the appellant submits that from 01.04.2008 in the main clause of....

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.... 2017 SCC ONLINE CESTAT 3230) • PHILIPS CARBON BLACK LTD. (TAX APPEAL NO.832 OF 2015) • PIRAMAL HEALTHCARE LTD. (SERVICE TAX APPEAL NO.85315 OF 2019) 3. Shri G. Kirupanandan, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings in the impugned order. He submits that even prior to 01.04.2008 certain criteria to fu....

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....APPEAL NO.691 of 2019 • SANGHI INDUSTRIES LTD.-(SLP (C) No.11239/2020) 4. I have carefully considered the submissions made by both sides and perused the records. I find that prior to 01.04.2008, the services related to removal of the goods was "from the place of removal" which was replaced as amended with effect from 01.04.2008 as "up to the place of removal". Therefore, the Cenvat....