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2015 (10) TMI 1339 - AT - Central ExciseAvailment of CENVAT Credit - GTA Services - Held that:- Both the Lower Authorities held that the place of removal is at factory gate and no evidence produced claiming that sale is on F.O.R destination basis. On perusal of the copy of the agreement dt. 24.1.2002 and copy of purchase order dt. 26.3.2010, 6.4.2010 produced by the appellant. I find that the terms of supply is inclusive of freight, loading, unloading etc. and upto the point of destination and terms of the delivery is F.O.R. destination and the unit price is inclusive of freight and other charges. The Co-ordinate Division Bench of Tribunal in the case of Ultra Tech Cement Vs CCE & ST Rohtak (2014 (10) TMI 679 - CESTAT NEW DELHI) decided the very same issue and held that credit is entitled on GTA outward transport service where the goods are sold on FOR basis. By respectfully following the ratio of the decision (supra), I hold that appellants are eligible for credit on GTA outward transport service as it is evident from the above that the sale is on FOR Destination basis - Decided in favour of assessee.
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