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2022 (3) TMI 187 - AT - Central ExciseCENVAT Credit - input services - Outward GTA - HELD THAT:- In the present case it is found prima facie that the sale is on FOR, if it is so the appellant is entitled for the Cenvat Credit in the light of the judgment in case of Ultratech Cement Ltd [2019 (2) TMI 1487 - CESTAT AHMEDABAD] and Sanghi Industries [2019 (2) TMI 1488 - CESTAT AHMEDABAD] upheld by the Hon’ble High Court of Gujarat. However, since the appellant has not filed the reply/any documents with regard to the nature of the sale whether it is FOR or otherwise, the matter needs to be reconsidered. Reliance placed on judgement by Revenue - HELD THAT:- The judgment of Ultratech cement of the Apex Court [2018 (2) TMI 117 - SUPREME COURT] has been considered by this tribunal in the case of Ultratech Cement Ltd and Sanghi Industries therefore, the same stands distinguished - As regard the judgment cited by the revenue in the case of Andhra Cement Ltd [2020 (6) TMI 354 - CESTAT, HYDERABAD], it is found that this judgment has not considered the judgment of this Tribunal which was upheld by The Hon’ble High Court of Gujarat [2020 (3) TMI 1206 - GUJARAT HIGH COURT]. However, this tribunal falls within the jurisdiction of the High court of Gujarat, the judgment of Hon’ble High court of Gujarat is binding. Therefore the judgment of Andhra Cement Ltd is distinguished. Appeal is allowed by way of remand to the Adjudicating Authority to decide a fresh after verifying the documents.
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