2019 (4) TMI 11

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....r the Respondent ORDER Per: Raju This appeal has been filed by M/s. Salasar Copper against denial of Cenvat credit on GTA services availed during the period October 2015 to June 2016. 2. Ld. Counsel pointed out that they had produced Chartered Accountant and Cost Accountant's certificates for the said period clearly stating that goods have been supplied on FOR (Free on Road) basis to t....

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.... Ultratech Cement Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1487 - CESTAT Ahmedabad where there was no dispute for the sale being FOR basis, credit has been allowed. Also in terms of Board Circular No. 1065/4/2018-CX dated 08.06.2018, there is no dispute on benefit of Cenvat credit if the sale is on FOR basis. 5. In view of the clear pronouncement of law as well as CBEC Circular, credi....