2019 (5) TMI 1406

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....AMESH NAIR The issue is that whether the appellant is entitled for cenvat credit in respect of outward GTA service. 2. Ms. Priyanka Kalwani, Ld. Counsel appearing on behalf of the appellant invited my attention to the purchase order wherein it is clearly stated that the freight is inclusive in the value of the goods on which excise duty was paid and the condition of sale is on FOR basis. She....

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.... on FOR basis has not been challenged and has not been upset by the impugned order. Ld. Counsel pointed that in the case of Sanghi Industries Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1488 - CESTAT Ahmedabad, in the similar circumstances, the benefit of Cenvat credit on GTA services was allowed. Similarly, in the case of Ultratech Cement Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI ....