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    <title>2019 (5) TMI 1406 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit on outward GTA service was allowable where excisable goods were sold on FOR basis and freight formed part of the assessable value on which excise duty had already been paid. The Tribunal treated the claim as covered by earlier precedent and Board Circular No. 1065/4/2018-CX, which recognises credit entitlement in FOR-supply arrangements. On that footing, the appellant satisfied the conditions for availing credit, and the assessee&#039;s claim was accepted.</description>
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      <description>Cenvat credit on outward GTA service was allowable where excisable goods were sold on FOR basis and freight formed part of the assessable value on which excise duty had already been paid. The Tribunal treated the claim as covered by earlier precedent and Board Circular No. 1065/4/2018-CX, which recognises credit entitlement in FOR-supply arrangements. On that footing, the appellant satisfied the conditions for availing credit, and the assessee&#039;s claim was accepted.</description>
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