Credit of gta after taking abatment

Credit of the inward transportation of goods is available as it has been included in the definition of CCR, 2004 itself which is very clear therefore, there is no need for any case laws to justify it. As regards outward transportation of goods it is a debatable issue. Since the defintion of input service has undergone a change w.r.t. outward transportation of goods from 01.3.2008, therefore, credit on outward transportation of goods is available before 1.3.2008 but the credit on outward transportation of goods after 1.3.2008 is still not settled. Though, in my opinion it is available but still to avoid any litigation, it should not be taken until it is settled by a judicial pronouncement.