2019 (6) TMI 9

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....R Per: RAMESH NAIR The issue involved in the present case is the admissibility of cenvat credit in respect of outward GTA service. 2. Sh. D. Arvind Ld. Counsel appearing on behalf of the appellant submits that their sale of the excisable goods is on FOR basis according to which the title of the goods is transferred at the time of receipt of goods by the customer, therefore, the credit is admiss....