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Appellant's eligibility for CENVAT credit on service tax paid for outward transportation under reverse charge mechanism in cases where the sale of excisable goods is on FOR basis. It cites favorable judgments from the CESTAT and High Courts of Gujarat and Kerala, which held that when freight is an integral part of the assessable value on which excise duty was paid for FOR sales, the assessee is eligible for CENVAT credit on outward transportation. The judgments establish that permitting CENVAT credit in such cases aligns with the scheme's objective of avoiding tax cascading effects and preventing ultimate burden on consumers. Consequently, the impugned order is set aside, allowing the appeal with consequential relief.
Appellant's eligibility for CENVAT credit on service tax paid for outward transportation under reverse charge mechanism in cases where the sale of excisable goods is on FOR basis. It cites favorable judgments from the CESTAT and High Courts of Gujarat and Kerala, which held that when freight is an integral part of the assessable value on which excise duty was paid for FOR sales, the assessee is eligible for CENVAT credit on outward transportation. The judgments establish that permitting CENVAT credit in such cases aligns with the scheme's objective of avoiding tax cascading effects and preventing ultimate burden on consumers. Consequently, the impugned order is set aside, allowing the appeal with consequential relief.
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