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2022 (9) TMI 1001 - Central Excise
CENVAT Credit - input services - outward GTA in case the sale is on FOR basis - HELD THAT:- It is not disputed that the sale is on FOR basis. On the identical facts, in the appellant’s own case SCHAEFFLER INDIA LTD. VERSUS C.C.E. & S.T. -VADODARA-I [2022 (4) TMI 514 - CESTAT AHMEDABAD], this Tribunal has decided the issue in hand, where it was held that in case of FOR sale, the cenvat credit on outward transportation is admissible. Therefore, as per the facts of the present case, the sale being FOR sale and freight is inclusive in the price of the goods and the same was not charged separately to the customers, the cenvat credit in respect of outward transportation is admissible.
Appeal allowed - decided in favor of appellant.