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    <title>2020 (1) TMI 68 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the orders confirming demand, interest, and penalty related to the eligibility of cenvat credit on service tax paid on outward freight charges by a manufacturer of motor vehicle parts. The case was remanded to the adjudicating authority for further evidence and consideration, emphasizing the importance of establishing the inclusion of freight charges in the assessable value. The Tribunal granted the appellant an opportunity to present additional evidence, directing a reevaluation in line with relevant judicial precedents and prior relief granted by the Commissioner (Appeals).</description>
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      <description>The Tribunal set aside the orders confirming demand, interest, and penalty related to the eligibility of cenvat credit on service tax paid on outward freight charges by a manufacturer of motor vehicle parts. The case was remanded to the adjudicating authority for further evidence and consideration, emphasizing the importance of establishing the inclusion of freight charges in the assessable value. The Tribunal granted the appellant an opportunity to present additional evidence, directing a reevaluation in line with relevant judicial precedents and prior relief granted by the Commissioner (Appeals).</description>
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