TMI Blog2021 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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. The appellant have claimed that the facts are id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of penalty. 02. Learned counsel pointed out that the issue involved is admissibility of Cenvat Credit on Outward GTA services availed on supplying goods on FOR basis to various clients. She pointed out that in their own case for a period prior to this Show Cause Notice, the adjudicating authority has already allowed the benefit after looking into the various contracts for supply of goods. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard the issue raised by the appellant that the excise duty paid on the element of freight being more than the element of cenvat credit on the outward GTA, therefore, there should not be any demand. We find force in the argument of the appellant however, since we are deciding the issue on merit, the admissibility of the Cenvat Credit on outward GTA on the basis of provision under Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material period of this case. As regard limitation, we find that the issue was not free from doubt and right from introduction of Cenvat Scheme under Cenvat Credit Rules, the outward GTA was the matter under litigation and for that reason the Government has to come out with clarification thereafter the matter was subject to various litigation before Tribunal, Hon ble High Courts and Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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