Appellant Can Claim CENVAT Credit on Service Tax for Freight Charges in Transaction Value up to Buyer's Premises.

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....CENVAT Credit - input services - GTA service - outward transportation of finished goods - If the appellant has included the freight charges in the transaction value while discharging the excise duty, they would be eligible for the credit of service tax paid on freight charges incurred by them upto the buyer’s premises. - AT....