Prima facie case for waiver of pre-deposit where transport charges formed part of assessable value in GTA dispute.

Transport charges included in the assessable value and the supporting purchase order and invoice were treated as material to show that freight formed part of the price of goods, as contemplated by the circular relied upon. On that basis, the assessee established a strong prima facie case at the interim stage against the disputed Cenvat credit demand on GTA service. Pre-deposit of duty and interest was therefore waived pending disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of the disputed Cenvat credit demand on GTA service.

Analysis: The invoice and purchase order indicated that the transport charges were included in the assessable value, and the circular relied upon required freight to form an integral part of the price of the goods. The record therefore supported the assessee's contention that the claim was not without merit at the interim stage.

Conclusion: The appellant succeeded in establishing a strong prima facie case, and pre-deposit of duty along with interest was waived till disposal of the appeal.

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