2015 (10) TMI 2536

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....ndent. ORDER The appellant is in appeal against the impugned order wherein the authorities below have denied the Cenvat credit on outward goods transportation service. 2. The facts of the case are that appellant is selling the goods to the buyers on the price agreed between them and delivery of goods being given at the buyers place. It is admitted fact that transportation charges are not a....

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....the credit. 4. On the other hand, the learned AR opposed the contention of learned Counsel and submits that appellant has not complied with the conditions of the above cited circular as transportation are not the integral part of the value of goods supplied by them to their buyers. 5. Heard the parties. Considered the submissions. 6. On analyzing the C.B.E. & C. Circular No. 97/8....