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2009 (12) TMI 213 - AT - Service TaxCenvat Credit- The assessee availed Cenvat Credit of service tax paid for outward transportation of finished goods from factory to cuspomers in respect of destination. The revenue issued a show cause notice denying the credit. The assistant commissioner confirm the denial. The Commissioner (Appeals) upheld the adjudication order on the ground that input credit was admissible in respect of outward transportation upto the place of removal and not beyond that. Held that- assessee was entitled for Cenvat Credit in respect of service tax paid for outward transportation since the freight charges formed part of the value of excisable goods and was borne by the assessee. Thus, the impugned order was to be set aside and appeal is allowed.
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