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2019 (6) TMI 9 - AT - Central ExciseCENVAT Credit - input services - outward GTA service - Circular No. 1065/4/2018-CX dated 08.06.2018 - HELD THAT:- For allowing the cenvat credit on GTA, certain factual aspects to be verified such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the excise duty paid on the value inclusive of freight amount etc. - the matter needs to be re-considered by the adjudicating authority - appeal allowed by way of remand.
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