2022 (11) TMI 922

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....r in the favour of the appellant vide order No. A/12276/2021 dated 06.07.2021. Therefore, following the said order appeal may be allowed. 3. Shri J. A Patel Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the appellant have not submitted the documents showing that the sale of goods is on FOR basis. 4. I have carefully considered the submission made by both sides and perused records. This Tribunal vide order No. A/12276 / 2021 dated 06.07.2021 in the appellant's own case has decided that if the sale is on FOR basis the appellant is entitled for cenvat credit on outward GTA . Shri J. A Patel submitted that the appellant have not submitted documents showing the sale....

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....ow all the relevant documents, clearly showing that the freight was an integral part of the assessable value on which appropriate Central Excise duty was paid, if the department desires to examine each and every document in this regard. That our client is also willing to show the necessary documents pertaining to exports, which clearly show that the goods were sent to port by our client, which was the place of removal, as per purchase order terms." 4.1 From the above submission it is clear that the sale is on FOR basis and the entire risk or loss of damages and the freight charges were borne by the appellant, Therefore, it is a clear case of FOR sale. Accordingly, the facts of this case and the case decided by the Tribunal in the appellant....

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.... the judgment cited by Learned Authorized Representative on ULTRATECH CEMENT LTD- 2018 (9) GSTL 337 (S.C.) & NCL INDUSTRIES LTD.- 2020-TIOL-1149-CESTAT-Hyderabad. I find that this tribunal in the case of ULTRATECH CEMENT LTD- 2007 (6) S.T.R. 364 (Tri.- Ahd.) & SANGHI INDUSTRIED LTD- 2019 (369) ELT 1424(Tri-Ahmd). Carefully considering the judgment of Hon'ble Supreme Court allowed the credit holding that on the same type of transaction, the sale is on FOR basis. After the Supreme Court judgment in ULTRATECH CEMENT LTD. the board has also issued a Circular No. 97/8/2007-ST. The decision of this tribunal in the case of ULTRATECH CEMENT LTD & SANGHI INDUSTRIED LTD. has been upheld by the Hon'ble Gujarat High Court. 4.1 In this position of law....