2022 (6) TMI 1179

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....er (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for cenvat credit on GTA service when the sale of goods by using the said transportation service is on FOR basis. 2. Shri Sudhanshu Bissa, Learned Counsel appearing on behalf of the appellant submits that there is no dispute that the delivery of the goods is up to the customer....

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....Roofit Industries Ltd- 2015 (319) ELT 221 (SC) • Ranadey Micronutrients - 1996 (87) ELT 19 (SC) • Smartchem Technologies Ltd- 2011 (272) ELT 522 (Guj.) • Shubhalakshmi Polyesters Ltd - 2017 (5) GSTL 310 (Tri. Ahmd) 3. Shri Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. ....