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2011 (8) TMI 88 - CESTAT, AHMEDABAD
Cenvat credit - service tax paid on GTA services for outward transportation of goods manufactured - On going through one of the purchase orders placed by Mid India Power & Steel Limited dated 10.05.2008, it is noticed that the purchase order clearly shows that the price is on FOR Pithampur basis and material has to be delivered at their work site at Pithampur and it is inclusive of freight - Board s Circular No. 97/8/2007-ST dated 23.08.2007 - The appellants have submitted that the insurance cost and freight is included in the assessable value and therefore, they are fulfilling the conditions as per the Board s Circular - Appeals are allowed