Non-Inclusion of Costs of Transportation in assessable value is No ground to Deny CENVAT Credit: CESTAT [Read Order]

The bench observed that for admissibility to credit for outward transportation there is no requirement that the cost of freight should enter into the transaction value of the manufactured good
CESTAT Ahmedabad - CENVAT Credit - Non-Inclusion of Costs of Transportation - Transportation costs CENVAT credit - Taxscan

A two member bench of CESTAT Ahmedabad ( Customs Excise & Service Tax Appellate Tribunal ) has held that non-inclusion of costs of transportation in assessable value is no ground to deny CENVAT credit The Assessee, APAR Industries Ltd is manufacturer of transformer oil, aluminium conductor falling under chapter heading 27 and 76 of the…

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