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    <title>2021 (12) TMI 729 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit on outward GTA services was examined in the context of FOR-based supply contracts where ownership was claimed to pass only at the buyer&#039;s premises. The order relied on an earlier Tribunal view in substantially identical facts and did not finally decide the merits; instead, it remanded the matter for verification of the contract terms and the point at which ownership transferred. Credit was indicated as admissible if the supplies were found to be on FOR basis with transfer of ownership at delivery to the buyer.</description>
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