2020 (1) TMI 1672

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..... case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1487 - CESTAT AHMEDABAD] and M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1488 - CESTAT AHMEDABAD] where it was held that The Appellants are eligible for the cenvat credit of service tax paid on outward freight. The matter needs to be reconsidered afresh, considering the above ju .....

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..... 065/4/2018-CX dated 08.06.2018. 3. Considering the said judgment as well as the fact of the case such as whether the transportation charges is borne by the assessee whether the same is included in the Assessable value and the Excise Duty on the value inclusive of such transportation was paid, this tribunal passed judgment following cases:- Ultratech Cement Ltd. Vide Final Order No. A/10373/2 .....

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