CENVAT Credit on outward transportation from place of removal admissible till 31.03.2008

Commissioner of Central Excise & Service Tax Vs Reliance Industries Ltd (CESTAT Mumbai) CESTAT Mumbai held that prior to amendment i.e. till 31.03.2008 CENVAT Credit on outward transportation from the ‘place of removal’ is admissible. As entire period of dispute is pre-amendment, CENVAT Credit available and demand unsustainable. Facts- Revenue has preferred the present appeal. The sole contention of the revenue is that the conditions prescribed for eligibility to avail such credit, in the circular of Central Board of Excise and Customs (CBEC) no. 97/8/2007-ST dated 23rd August 2007, h...