2015 (5) TMI 1057

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..... essable value included the freight charges, credit of service tax paid on such freight charges would be available to the assessee. - E/1463/2012-SM - Final Order No. 21202/2015 - Dated:- 1-5-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER Appearance: Mr. R. Gurunathan, Addl. Commissioner (AR) For the Appellant Mr. Raghavendra.B, Advocate For the Respondent Per : ARCHANA WADHWA .....

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..... uch as the goods were sold on FOR basis and the assessable value included the freight charges, credit of service tax paid on such freight charges would be available to the assessee. Reference can also be made to another decision of Hon ble High Court of Chhattisgarh in the case of Ultratech Cement Ltd. vs. CCE, Raipur: 2014 (307) E.L.T. 3 (Chhattisgarh). 3. In view of the above, I find no i .....

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