2015 (5) TMI 1057

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..... llant's factory premises to the customer's premises. - Held that:- inasmuch 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.
SMT. ARCHANA WADHWA, JUDICIAL MEMBER Appearance: Mr. R. Gurunathan, Addl. Commissioner (AR) For the Appellant Mr. Raghavendra.B, Advocate Fo .....

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..... . It stands held that inasmuch 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 t .....

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