Appellate Tribunal: Cenvat credit for GTA services cannot be denied if goods sold on FOR basis.

The Appellate Tribunal CESTAT CHENNAI held that Cenvat credit on GTA services for outward transportation of goods cannot be denied merely because goods are sold on FOR basis. The Tribunal emphasized that the place of removal must be determined by lower authorities to ascertain eligibility for credit, citing precedents in Ultratech Cement Limited and Ispat Industries Limited cases.

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The Appellate Tribunal CESTAT CHENNAI discussed Cenvat credit on GTA services for outward transportation of goods. Referring to judgments in Ultratech Cement Limited and Ispat Industries Limited cases, the Tribunal considered whether credit should be denied when goods are sold on FOR basis or if the place of removal needs to be determined by lower authorities.

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