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    <title>2022 (3) TMI 500 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant is entitled to CENVAT credit for outward GTA services when the sale is on a FOR basis and freight is included in the assessable value for excise duty. Referring to relevant judgments, the Tribunal directed verification by the Adjudicating Authority to confirm the inclusion of freight in the sale price. If verified, the appellant is eligible for both CENVAT credit and a refund. The Tribunal set aside previous orders and remanded the case for a fresh decision within three months.</description>
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    <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (3) TMI 500 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=419462</link>
      <description>The Tribunal held that the appellant is entitled to CENVAT credit for outward GTA services when the sale is on a FOR basis and freight is included in the assessable value for excise duty. Referring to relevant judgments, the Tribunal directed verification by the Adjudicating Authority to confirm the inclusion of freight in the sale price. If verified, the appellant is eligible for both CENVAT credit and a refund. The Tribunal set aside previous orders and remanded the case for a fresh decision within three months.</description>
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      <pubDate>Wed, 02 Mar 2022 00:00:00 +0530</pubDate>
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