https://www.taxtmi.com/caselaws?id=762569 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on outward GTA services. The appellant transported cement from factory to buyer premises with freight charges included in assessable value of excisable goods on which central excise duty was paid. The Tribunal held that since transportation costs were included in assessable value and duty was discharged thereon, the appellant was entitled to CENVAT credit on outward GTA services. The decision followed precedents from Ultratech Cement Ltd case upheld by Gujarat HC and Kerala HC ruling in Transformers and Electricals Kerala Ltd case. The impugned orders were set aside. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Dec 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762569 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on outward GTA services. The appellant transported cement from factory to buyer premises with freight charges included in assessable value of excisable goods on which central excise duty was paid. The Tribunal held that since transportation costs were included in assessable value and duty was discharged thereon, the appellant was entitled to CENVAT credit on outward GTA services. The decision followed precedents from Ultratech Cement Ltd case upheld by Gujarat HC and Kerala HC ruling in Transformers and Electricals Kerala Ltd case. The impugned orders were set aside. Case-Laws Central Excise Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762569