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2022 (11) TMI 922 - AT - Central ExciseCENVAT Credit - input services - Outward GTA Services - sale of goods on FOR basis - non-submission of documents showing the sale of goods on FOR basis - HELD THAT:- This Tribunal in the appellant’s own case BANCO PRODUCTS LTD VERSUS C.C.E. & S.T. -VADODARA-I [2021 (7) TMI 662 - CESTAT AHMEDABAD] has decided that if the sale is on FOR basis the appellant is entitled for cenvat credit on outward GTA - thus, it is clear that the sale is on FOR basis and the entire risk or loss of damages and the freight charges were borne by the appellant, Therefore, it is a clear case of FOR sale. Accordingly, the facts of this case and the case decided by the Tribunal in the appellants own case are identical. Appeal allowed - decided in favor of appellant.
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