TMI Blog2022 (6) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... ely charged from the customers the same was borne by the appellant therefore, it is the part and parcel of the invoice value and the excise duty was charged on the said value. As per this undisputed fact, it is held that the appellant is entitled for the Cenvat Credit on GTA Services. The same issue on the identical fact has been decided by this Tribunal in the case of M/S ULTRATECH CEMENT LTD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The issue involved in the present case is that whether the appellant is entitled for cenvat credit on GTA service when the sale of goods by using the said transportation service is on FOR basis. 2. Shri Sudhanshu Bissa, Learned Counsel appearing on behalf of the appellant submits that there is no dispute that the delivery of the goods is up to the customer s premises and sale is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tchem Technologies Ltd- 2011 (272) ELT 522 (Guj.) Shubhalakshmi Polyesters Ltd 2017 (5) GSTL 310 (Tri. Ahmd) 3. Shri Dinesh Prithiani, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the documents submitted by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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