2011 (3) TMI 1203

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..... ircular No. 97/8/2007 dated 23.08.2007, the appellants are entitled for input service credit on goods transportation agency services - as this fact has to be examined by the adjudicating authority whether the transportation cost has been included in the assessable value by the appellants in compliance with the Board Circular stated here-in-above remand back the matter to the original adjudicating .....

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..... vocate for the applicants submits that in the case of L.G. Electronics (India) Pvt. Ltd. vs. Commissioner of Central Excise, Noida - 2010 (19) S.T.R. 340 (Tri. - Del), this Tribunal in similar situation, has dealt with the issue in detail and arrived at a decision that the assessee is entitled for input service credit on goods transportation agency services. Therefore, the learned Advocate submit .....

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..... ce credit on goods transportation agency services. This fact has to be examined by the adjudicating authority whether the transportation cost has been included in the assessable value by the appellants in compliance with the Board Circular stated here-in-above or not? With these observations, we remand back the matter to the original adjudicating authority to examine the issue as discussed here- .....

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