2009 (1) TMI 143

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.... Shri S. Ruparel, C.A., for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - An amount of Rs. 1,34,305/- taken as CENVAT credit of the service tax paid on outward transportation services has been held to be ineligible and an equal amount has been imposed as penalty. 2. The learned C.A on behalf of the appellants submits that Commissioner (Appeals) has upheld the de....

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....structions issued by C.B.E.C. vide F. No. 137/85 /2007-CX4, dt. 23-8-2007, (Circular No. 97/8/2007) the credit is available if the service tax is paid on transportation service up to the place of removal. The Board has also clarified that the determination of place of removal depends upon the nature of transaction and the stage where the property in the goods passes to the buyer. The learned C.A. ....