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2022 (6) TMI 1179 - AT - Central ExciseCENVAT Credit - input services - GTA service - sale of goods by using the said transportation service is on FOR basis - HELD THAT:- The documents submitted by the appellant which were also placed before the lower authority such as invoices, it clearly established that the freight was not separately charged from the customers the same was borne by the appellant therefore, it is the part and parcel of the invoice value and the excise duty was charged on the said value. As per this undisputed fact, it is held that the appellant is entitled for the Cenvat Credit on GTA Services. The same issue on the identical fact has been decided by this Tribunal in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] and M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] where it was held that as the ownership of the goods remained with the Appellants till the goods reached to the customer’s doorstep and the freight charges as well as damage (insurance) to the goods till destination were borne by the Appellant, they are eligible for the credit of service tax paid by them on outward freight. Appeal allowed - decided in favor of appellant.
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