2019 (12) TMI 848

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....resentative for the Respondent ORDER RAMESH NAIR Shri Saruabh Dixit, Learned Counsel appearing on behalf of the appellant submits that the issue involved is of admissibility of the Cenvat credit in respect of GTA services. He submits that the sale is on FOR basis, freight amount is inclusive in the assessable value, therefore, in the light of this Tribunal judgment in the case of Ultratech Ceme....