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2019 (2) TMI 1419 - AT - Central ExciseCENVAT Credit - input services - outward GTA service - inclusion of freight element in the assessable value - Board’s Circular No. 1065/4/18-Cx dated 08.06.2018 - Held that:- There is a development by way of Board Circular No. 1065/4/18-Cx dated 08.06.2018, the adjudicating authority has also not verified whether the freight element is included in the assessable value, therefore, the matter needs to be reconsidered by the adjudicating authority - appeal allowed by way of remand.
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