https://www.taxtmi.com/caselaws?id=380932 Eligibility of Cenvat credit on outward GTA freight depended on factual verification of whether sales were on FOR basis, whether freight formed part of the sale price, and whether duty was paid on value inclusive of freight. In light of a subsequent Board circular and later tribunal orders in similar matters, the existing order could not be sustained without examining those factual conditions afresh. The impugned order was set aside and the matter was remanded to the adjudicating authority for a fresh decision after verification of the relevant facts. en-us Thu, 09 May 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380932 Eligibility of Cenvat credit on outward GTA freight depended on factual verification of whether sales were on FOR basis, whether freight formed part of the sale price, and whether duty was paid on value inclusive of freight. In light of a subsequent Board circular and later tribunal orders in similar matters, the existing order could not be sustained without examining those factual conditions afresh. The impugned order was set aside and the matter was remanded to the adjudicating authority for a fresh decision after verification of the relevant facts. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380932