Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing FOR Sale Basis

Inclusion of Outward Freight in Assessable Value: CESTAT Allows CENVAT Credit Citing 'For Sale' Basis The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed CENVAT credit on the inclusion of outward freight in the assessable value, citing a "for sale" basis. This ruling clarifies that freight costs incurred for delivering goods to the buyer, which are part of the sale price, can be considered for CENVAT credit. The decision aligns with the principle that all costs integral to making goods available for sale should be eligible for credit, benefiting manufacturers and traders.