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    <title>2012 (6) TMI 360 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision based on the appellant&#039;s evidence supporting their claim of transactions being on FOR destination basis, setting aside the previous order and disposing of the appeal accordingly. The Tribunal held that Cenvat credit for outward transportation is permissible when the sale is on FOR destination basis, as risk during transit is on the assessee and transportation charges are part of the assessable value, as highlighted in relevant case law.</description>
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    <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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      <title>2012 (6) TMI 360 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=214040</link>
      <description>The Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision based on the appellant&#039;s evidence supporting their claim of transactions being on FOR destination basis, setting aside the previous order and disposing of the appeal accordingly. The Tribunal held that Cenvat credit for outward transportation is permissible when the sale is on FOR destination basis, as risk during transit is on the assessee and transportation charges are part of the assessable value, as highlighted in relevant case law.</description>
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      <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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