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2016 (7) TMI 1023 - AT - Central ExciseCenvat credit of service tax paid on GTA services for outward transport of finished goods from the factory to the buyer’s premises. - Held that:- the respondent have undertaken the transportation and the value of such transportation is apparently included for the purpose of discharging central excise duty on the finished goods. The freight was integral part of the value in the present case has been admitted by the Original Authority. Such being the case, it is not open to Revenue to rely on the decision of the Hon’ble Supreme Court as stated above to hold that the respondent are not eligible for cenvat credit on freight element though admittedly, such freight forms part of the assessable value. Such assertion will result in self-contradiction. - Credit cannot be denied - Decided against the revenue.
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