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2021 (7) TMI 662 - AT - Central ExciseCENVAT Credit - input services - outward GTA services - sale of goods on FOR basis - price is inclusive of freight - HELD THAT:- The facts and documents related there to submitted by the learned Counsel shows that sale of goods is on FOR basis, the freight was paid and born in bond by the appellant. Sale price is inclusive of freight on which excise duty was charged. Similar issue decided in appellant's own case BANCO PRODUCTS INDIA LTD VERSUS C.C.E. & S.T. -VADODARA-I [2021 (3) TMI 507 - CESTAT AHMEDABAD] where it was held that the invoices clearly mentioned a condition that the sale is on FOR basis and risk upto the destination is covered. It is also not the case of the department that outward transit insurance was paid by the consignee. In this case it is clear that the sale is on FOR basis and sale invoices itself is a kind of contract and no further contract is required to ascertain that whether the sale is on FOR basis or not. Therefore, there is no dispute that sale is on FOR basis and hence credit is admissible. Appeal allowed - decided in favor of appellant.
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