2019 (5) TMI 1406

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..... asis, the freight is already included in the assessable value on which excise duty was discharged. With this fact the appellant become entitled for the cenvat credit on the outward GTA service - credit allowed - appeal allowed - decided in favor of appellant.
MR. RAMESH NAIR, MEMBER (JUDICIAL) Ms. Priyanka Kalwani (Adv.) for Appellant Shri. G. Jha (A.R.) for Respondent ORDER PER: RAMESH NAI .....

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..... e freight is already included in the assessable value on which excise duty was discharged. With this fact the appellant become entitled for the cenvat credit on the outward GTA service in the light of this judgment in the case of M/s Salasar Copper(supra) wherein the Tribunal has held as under:- "4. I find that the observations of the order-in-original that goods are sold on FOR basis has not be .....

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