TMI Blog2017 (12) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... issibility of CENVAT Credit on GTA Service (outward freight) rests on the condition of sale - the factual matrix as to whether the goods were delivered on FOR basis or otherwise needs to be ascertained from the documents, the matter is remitted to Adjudicating Authority to do the same - appeal allowed by way of remand. - E/10852, 11433/2017 - A/13091-13092/2017 - Dated:- 3-10-2017 - M V Ravindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities that the invoices of the appellant indicates conditions of the sale wherein one of the condition is that if the goods are delivered to the transporter, responsibility of the appellant herein seizes, relying this condition, the Adjudicating Authority has come to a conclusion that has taken place at the factory gate. 4. I find that in both the appeals, the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plained in the said circular, however submitted that the circular is binding on the Department and not on this Tribunal, which is free to take a contrary view. I do not find merit in the argument of the Ld. A.R in as much as in the context of allowing credit on outward freight (GTA service) the approach of the Board has been consistent all along even though the definition of place of removal borro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention that inclusion of element of freight in the assessable value or otherwise in any manner be a relevant factor for considering the eligibility of Cenvat Credit on outward freight (GTA service) for transporting the goods by the manufacturer from the factory to the premises of the buyer in view of the judgment of the Hon ble Supreme Court in the case of Maruti Suzuki Ltd. Vs. C.C.E., Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax paid on GTA Services if the goods are delivered on FOR basis, the factual matrix as to whether the goods were delivered on FOR basis or otherwise needs to be ascertained from the documents, the matter is remitted to Adjudicating Authority to do the same. Accordingly, following ratio of tribunals as to principles of the eligibility to the Cenvat Credit, the matters are remitted to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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