Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 683 - CESTAT AHMEDABADCENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - Board Circular No. 97/8/2007 dated 23.08.2007 - HELD THAT:- In the instant case, in principle this Court agrees that credit is admissible if terms are FOR basis and goods are delivered to the buyer at the place of buyer rather than place of manufacture relying on the following 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]. This court finds that reliance on the Chartered Accountant certificate by the appellant which, inter-alia, gives opinion on legal issues like property getting appropriated/transferred, risk and loss in terms of insurance policy or that freight charges were not integral part of the goods are not the matters on which Chartered Accountant has expertise to pronounce. These issues, inter-alia, involve interpretation of law on the terms of contract. Without Chartered Accountant pronouncing on record his legal expertise such certificate lacks credence, as it is not based on accounts alone. Same is therefore, not acceptable. This court remands matter back to Commissioner (Appeals) with pronouncement that in case of FOR basis freight on road and till the time ownership and title gets passed to buyer, in principle is admissible - Appeal allowed by way of remand.
|