2023 (12) TMI 683

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....imanshu P Shrimali, Superintendent (AR) for the Revenue. ORDER SOMESH ARORA : Heard both sides. Limited issue involved in this case is availing of credit on GTA service, for delivery on FOR basis. Therefore GTA service as per appellant was part of the supply made by them which was on FOR basis and even the Board Circular No. 97/8/2007 dated 23.08.2007 in principle supports terms of contra....

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....nt Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1487 (Ahm.) (c) Commissioner CGST vs. Ultratech Cement Limited - 2020 (3) TMI 1206 (Guj. HC) 4. It is, however, found that the issue was examined by learned Commissioner (Appeals) on the basis of evidence adduced which, inter-alia, included Chartered Accountant certificate, reproduced below:- "(i) CA Certificate dated 01.03....

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....s the door step of the purchaser and (iii) The freight charges were an integral part of the price of the goods." Other evidences were also adduced by the appellant and were considered by Commissioner (Appeals). This court finds that reliance on the Chartered Accountant certificate by the appellant which, inter-alia, gives opinion on legal issues like property getting appropriated/trans....