https://www.taxtmi.com/caselaws?id=466877 Cenvat credit on service tax paid for outward transportation is addressed where sales are on FOR basis and freight is included in the assessable value; subsequent administrative guidance and later decisions treating freight included in assessable value as eligible for credit alter the earlier position. The document concludes that the matter requires re-examination of factual records against the Board circular and later case law, and directs fresh adjudication by the Adjudicating Authority to apply the changed legal position, with the earlier orders set aside and remanded for reconsideration in favour of the assessee. en-us Tue, 02 Jan 2024 00:00:00 +0530 Tue, 24 Feb 2026 21:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466877 Cenvat credit on service tax paid for outward transportation is addressed where sales are on FOR basis and freight is included in the assessable value; subsequent administrative guidance and later decisions treating freight included in assessable value as eligible for credit alter the earlier position. The document concludes that the matter requires re-examination of factual records against the Board circular and later case law, and directs fresh adjudication by the Adjudicating Authority to apply the changed legal position, with the earlier orders set aside and remanded for reconsideration in favour of the assessee. Case-Laws Central Excise Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466877