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2018 (1) TMI 676 - AT - Central ExciseCENVAT credit - outward transportation of goods on Freight on Road (FOR) basis from factory gate/depot to customers’ premises - Held that: - an identical issue has come up before the Tribunal in the assessee-Appellants’ own case M/s Ultra Tech Cement Ltd. Versus CCE & ST, Rohtak [2014 (10) TMI 679 - CESTAT NEW DELHI], where it was held that sales by the assessee were on FOR basis and therefore the assessee had legitimately availed Cenvat credit on the service tax paid on the freight charges borne for its FOR sales - appeal allowed.
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