2022 (6) TMI 1179

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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's premises and sale is on FOR basis. In th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gies 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. 4. I have carefully considered the submission made by both sides and perused the records. I find that the documents submitted by the appellant which were ....