CENVAT on transportation costs to buyer’s premises not admissible as costs not included in assessable value

Transformers And Electricals Kerala Ltd Vs Commissioner of Central Tax And Central Excise Central Revenue Building (Kerala High Court) Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit. Facts- The appellant is engaged in the manufacture and sale of electrical transformers and allied products falling under Chapter 85 of the Central Excise Tariff Act, 1985. During the period be...