TMI Blog2008 (3) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into consideration TV on FOR basis is not considered by lower authorities while denying credit - whether the disputed freight formed part of the AV, is required to be verified – matter remanded - ST/83/2008-SM - 661/2008-SM(BR)(PB), - Dated:- 28-3-2008 - Shri S.S. Kang, Vice-President Shri Alok Arora, Advocate, for the Appellant. Shri B. S. Suhag, JDR, for the Respondent. [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na , reported in 2007 (8) S.T.R. 374 (T) = 2008 (223) E.L.T 220 (Tri.-Del.). Contention is that the Tribunal after considering the decision in the case of Gujarat Ambuja Cement, relied upon by the Commissioner (Appeals) held that in case assessable value of goods includes cost of transportation and duty has been paid on the assessable value including disputed freight, credit is available. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods remained with seller till delivery of goods. 6. I find that the Tribunal in the case of Vardhman Special Steels (supra) also considered the said issue and held as under :- "3. The dispute is about eligibility of service tax (paid on transport) as Cenvat credit. Service tax in question was paid on outward transport and was denied upon a finding that the transport was after the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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