2024 (1) TMI 1536

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....nical), Mr. Raju For the Appellant : Shri Saurabh Dixit, Advocate For the Respondent : Shri Ajay Kumar Samota, Superintendent (AR) ORDER RAMESH NAIR: The issue involved in the present case is that whether the appellant is entitled for Cenvat credit on Service Tax paid for outward transportation of excisable goods from factory gate to customer's door steps or otherwise. 2. Shri Sa....

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.... 4. We have careful considered the submission made by both the sides and perused the records. We find that the eligibility of the Cenvat credit in respect of outward transportation of excisable goods depends on nature of transaction of sale of goods. In case of FOR sale, where the transportation charges is included in the assessable value on which excise duty is paid, the assessee eligible for Ce....