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2017 (12) TMI 486 - AT - Central ExciseCENVAT credit - GTA Services - FOR basis - Held that: - reliance placed in the case of M/s Kelvin Plastics Pvt Ltd Versus Commissioner of Central Excise, Rajkot [2017 (9) TMI 141 - CESTAT AHMEDABAD] where it was held that the admissibility of CENVAT Credit on GTA Service (outward freight) rests on the condition of sale - the factual matrix as to whether the goods were delivered on FOR basis or otherwise needs to be ascertained from the documents, the matter is remitted to Adjudicating Authority to do the same - appeal allowed by way of remand.
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