Freight for delivering goods to buyer premises not includible in assessable value

India Cements Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) CESTAT Hyderabad held that value of freight charged for delivering goods to buyers premises is not includible in the assessable value for the purpose of payment of central excise duty. Facts- The appellants are engaged in manufacturing of cement. They are also registered under service tax in relation to taxable service i.e. transport of goods by road service. Observing the terms and conditions of contract to sale, the place of delivery was the place of removal that Department alleged that the appellant has...