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2023 (7) TMI 296 - AT - Central ExciseCENVAT Credit - input services - outward transportation charges - denial on the grounds that the sale contract and the invoices do have the words “Door Delivery” or “FOR” mentioned on the said documents - HELD THAT:- From the Circular dated 08.06.2018, it is apparent that the essential criteria for allowing or disallowing the credit is if the Central Excise duty has been paid after including the freight element or otherwise. In case the Central Excise duty has been paid after including the freight element in the assessable value then the cenvat credit of the service tax paid on the freight element has to be allowed. Prima facie from the perusal of the sample documents produced by the appellant, it is noticed that the central excise duty has been paid after including the freight element. However, since only sample documents have been produced, it is necessary that a detailed verification may be conducted by the lower authorities to ascertain if Central Excise duty on all the documents have been paid after inclusion of the freight element in the assessable value. In case the Central Excise duty have been paid after inclusion of the freight element in the assessable value then the cenvat credit of GTA paid on said freight element cannot be denied in terms of the aforesaid Circular. The matter is remanded to the original adjudicating authority for fresh adjudication - Appeal allowed by way of remand.
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