https://www.taxtmi.com/caselaws?id=752834 CESTAT Kolkata held that appellant was entitled to CENVAT credit on service tax paid for outward freight charges. Appellant produced CA certificate showing responsibility for doorstep delivery and bearing freight costs without passing burden to buyers. Following Ultratech Cement Ltd and Sanghi Industries Ltd precedents, the tribunal ruled that CENVAT credit denial was improper since appellant operated under Section 4A valuation, not Section 4 goods where abatement applies. Appeal allowed. en-us Wed, 15 May 2024 00:00:00 +0530 Sat, 18 May 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752834 CESTAT Kolkata held that appellant was entitled to CENVAT credit on service tax paid for outward freight charges. Appellant produced CA certificate showing responsibility for doorstep delivery and bearing freight costs without passing burden to buyers. Following Ultratech Cement Ltd and Sanghi Industries Ltd precedents, the tribunal ruled that CENVAT credit denial was improper since appellant operated under Section 4A valuation, not Section 4 goods where abatement applies. Appeal allowed. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752834