TaxTMI 
TaxTMI 
2022 (3) TMI 500
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....Superintendent (Authorised Representative) ORDER The issue involved is that whether the appellant is entitled for CENVAT credit in respect of outward GTA and since that amount has been reversed, whether they are also entitled for the refund of the same. 2. Shri Paresh Sheth, learned counsel appearing on behalf of the appellant submits that in their case the GTA service was used for removal of e....
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..... Shri RP Parekh, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterated the findings of the impugned order. He submits that in the order referred to by learned counsel, in the columns of freight it is mentioned as exclusive of freight. Therefore there is a doubt whether the price is exclusive of freight or otherwise, therefore, the matter needs verificati....
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....ised Representative that there is confusion from the purchase order that the price shown as exclusive of freight whereas at the same time it is shown as price up to the delivery of customer's place. Therefore, there is a contradiction in the purchase order. On this factual position whether the freight was borne by the appellant and the same is inclusive in the price of the sale of goods it needs t....