2022 (3) TMI 187

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....entative) for the Respondent ORDER 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 ....

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....upreme Court Judgment in the case of Ultratech 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 (R....

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....le whether it is FOR or otherwise, the matter needs to be reconsidered. 4.1 As regard the judgment cited by learned 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 cas....