2023 (12) TMI 683

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....R) 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 contract to be looked into while deciding credit....

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....(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 01.03.2014 of Chartered Accountant M/s J.K Nagda & Company, Mumbai, have been ....

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....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/transferred, risk and loss in terms of insurance policy or that freight charges were not integral part o....