Even prior to April 1, 2008, outward transportation of goods wasn’t eligible for credit beyond place

Cenvat Credit : Amendment in Rule 2(l) of CENVAT Credit Rules, 2004 is clarificatory and CENVAT Credit of service tax paid by assessee on GTA service received in respect outward transportation of finished goods beyond place of removal is not admissible even for period prior to 1-4-2008