2022 (3) TMI 500

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....For the Respondent : Shri RP Parekh, 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 cas....

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.... appellant and the sale is on FOR basis. 3. 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 othe....

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.... GTA. However, as pointed out by learned Authorised 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 inclusi....