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2022 (4) TMI 514 - AT - Central ExciseCENVAT Credit - input services - outward GTA - sale is on FOR basis - freight is integral part of the value of the goods on which excise duty was charged - Board Circular dated 08.06.2018 - HELD THAT:- The fact is not under dispute that the sale is on FOR basis and the freight is integral part of the price of the goods on which the excise duty was discharged. In this fact the appellant is entitled for cenvat credit as held by this Tribunal in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - 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. Thus, it is concluded 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.
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