Cenvat credit on outward freight depends on whether freight is included in assessable value; matter remanded for verification.

Eligibility of Cenvat credit on outward transportation turned on whether the disputed freight formed part of the goods' assessable value. The tribunal noted that this was a factual question requiring verification on the record, and the availability of credit depended on that determination. As the existing record was insufficient to decide the issue conclusively, the impugned order was set aside and the matter was remanded for fresh adjudication on the freight-in-assessable-value question.

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Issues: Whether service tax paid on outward transportation was eligible for Cenvat credit where the assessee asserted that the freight formed part of the assessable value of the goods.

Analysis: The factual question whether the disputed freight was included in the assessable value required verification. The availability of credit depended on that factual determination, and the matter therefore could not be finally decided on the existing record.

Outcome: The impugned order was set aside and the matter was remanded for fresh adjudication on the factual issue.

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