2022 (3) TMI 187

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....In the present case the issue involved is that whether the appellant is entitled for Cenvat credit on Outward GTA. 2. Shri Jigar Shah, Learned Counsel appearing on behalf of the appellant submits that the sale of goods in relation to which the appellant has incurred the GTA freight expenses is on FOR basis. He invited my attention to the sample invoices wherein he pointed out that the freight was....

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....h Cement Ltd-2018 (9) GSTL 337 (SC). He submits that even though the sales are on FOR basis, outward transportation from the factory gate to the buyers place is not admissible as Cenvat credit. He placed reliance on the following judgments: * Ultratech Cement Ltd- 2018(9) GSTL 337 (SC) * ARL Infratech Ltd- 2019 (369) ELT 351 (Raj.) * Ultratech Cement Ltd - 2019 (28) GSTL 84 (Tri.- Hyderabad)....

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....ned Authorized Representative, I find that the judgment of Ultratech cement of the Apex Court has been considered by this tribunal in the case of Ultratech Cement Ltd and Sanghi Industries therefore, the same stands distinguished. As regard the judgment cited by the revenue in the case of Andhra Cement Ltd - 2020-TIOL- 1309-CESTAT-HYD, I find that this judgment has not considered the judgment of t....