2019 (12) TMI 1592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent : Shri Nitin Ranjan, Assistant Commissioner (AR) ORDER The appellant is in appeal against the impugned order wherein CENVAT credit on 'Goods Transport Agency Service' availed prior to 01/04/2008 has been denied. 2. The facts of the case are that the appellant is a manufacturer of excisable goods and supplying the goods up to the place of the buyer. The appellant was paying se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... prior to 01/04/2008 and availed the credit in November 2009. As, at the time of receiving the service, there was no bar on availment of CENVAT credit on the service in question. In the circumstances, CENVAT credit cannot be denied to the appellant. It is a fact on record that during the period when the service was availed there was no bar for entitlement of CENVAT credit on 'outward transportatio....