2014 (3) TMI 555

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....The prayer is to dispense with the condition of pre-deposit of Rs.2,57,84,712/- confirmed against the applicant/appellant for the period January 2006 to December 2009. The said duty stand confirmed by denying them the benefit of Cenvat credit of service tax paid on GTA services used for outward transportation of their final product i.e. cement. It stands observed by the authorities below that the ....

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.... FOR sales. 3. Ld. Advocate appearing for the appellant has drawn our attention to the contracts entered between them and their customers, which clearly laid down that the sales are on FOR basis. He submits that the above endorsement on the invoices is for the purpose of transportation and not for their customers. In any case, ld. Advocate fairly agrees that the law was amended and the definition....