Cenvat eligible on Service Tax paid on GTA Services for Transportation of Goods from Factory to Customers Premises

MRF Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) Commissioner (Appeals) has noted that appellants have included the freight charges in the assessable value and discharged excise duty on the same. In such circumstances, the appellants would be eligible to avail credit of the service tax paid on such freight charges for outward transportation of goods upto the buyer’s premises. The said issue has been analyzed by the Division Bench of the Tribunal at Ahmedabad in the case of Ultratech Cement Ltd. Vs CCE – 2019 (2) TMI 1487. It is also submitted by the Ld. Counsel that said decis...