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2021 (12) TMI 578 - AT - Central ExciseCENVAT Credit - input services - GTA Services - denial on the sole ground that the appellant have not supplied the CAS4 Certificate to ascertain the cost of product - inclusion of freight element in assessable value or not - HELD THAT:- The sale of the goods is on Principle to Principle basis. As per Section 4 of the Central Excise Act, 1944 the transaction value at which the goods are sold has to be taken for the purpose of assessment. In case of the value arrived at, as per Section 4(1)(a) no question can be raised. Moreover, in the facts of the present case the freight is deemed to have been included in the assessable value and on such assessable value excise duty was charged which is evident from the sale invoice which shows that the appellant have not collected the freight separately from the customer. The freight charge was borne by the appellant themselves. In this case the transaction should be considered as FOR sale and accordingly, the buyer’s place shall become place of removal as all the expenses up to the delivery of the goods at the buyer’s place was borne by the appellant. It can be seen in the case of M/S. SALASAR COPPER VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DAMAN [2019 (4) TMI 11 - CESTAT AHMEDABAD] that on the basis of CA Certificates produced by the appellant regarding the nature of sale i.e. FOR Sale and also the inclusion of freight charge, this tribunal has taken a view that appellant is entitle for Cenvat Credit - In the present case also there is no dispute that the appellant have produced the CA Certificate wherein, it was certified that the sale is on FOR Basis and the freight is included in the sale value accordingly, the facts of the present case as well as the case cited are identical. Appeal allowed - decided in favor of appellant.
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