TMI Blog2021 (12) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ISATI POLUSACKS PVT. LTD. VERSUS C.C.E. S.T. -DAMAN [ 2021 (12) TMI 729 - CESTAT AHMEDABAD] the demand has been set aside and matter was remanded where it was held that the adjudicating authority can go into the facts and if it is found that the contract is of supply is on FOR basis and the ownership of the goods is transferred at the buyer s premises then the benefit of the credit may be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 08-June-2008 the Cenvat credit of GTA services from factory gate to buyer s premises is admissible. He pointed out that in identical circumstances in their own case the matter has been remanded for verification of facts Vide Order No. A/12473/2021 dated 28.10.2021. 2 Learned Authorized representative relies on the impugned order. He argued that after amendment in the definition of input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Credit Rules itself, we need not to deal this aspect hence, the issue related to this fact left open. As regard the submission made by Ld. Counsel that they have been operating as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Supreme Court, therefore no malafide intention can be attributed to the appellant, therefore, wherever the demand is for extended period, the same will also not be sustainable on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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