TMI Blog2022 (11) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal in the appellants own case are identical. Appeal allowed - decided in favor of appellant. - Excise Appeal No.12634 of 2019 - Final Order No. A/11152/2022 - Dated:- 8-9-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Mrugesh Pandya, Advocate appeared for the Appellant Shri J. A Patel, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the appellant is entitled for cenvat credit in respect of Outward GTA Services. 2. Shri Mrugesh Pandya, Learned counsel appearing on behalf of the appellant submits that their sale of goods is on FOR basis and on the identical facts the Tribunal in the appellant s own case has already decided the matter in the favour of the appellant vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leave to refer to and rely upon the CBEC circular dated 3.3.03 (Para 8), which clarifies that it is the point of sale that determines the place of removal. That similarly, in cases of domestic clearances, our client delivers the goods at the buyer's door steps, where the property in goods passes on to such buyers. That our clients bear the risk of loss or damage to the goods during transit to the buyer's premises and the freight charges are an integral part of the price of goods. For ready reference, by way of specimen, copies of various Purchase Orders, corresponding LRS and our client's Central Excise invoices are annexed hereto and marked colly. as ANNEXURE A. That our client is also willing to show all the relevant documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispute that original authority has gone through the document such as sale invoices, LR copies CA Certificate and allowed the credit considering the sale is on FOR basis. On careful perusal of the invoices, I find that invoices clearly mentioned a condition that the sale is on FOR basis and risk upto the destination is covered. It is also not the case of the department that outward transit insurance was paid by the consignee. In this case it is clear that the sale is on FOR basis and sale invoices itself is a kind of contract and no further contract is required to ascertain that whether the sale is on FOR basis or not. Therefore, there is no dispute that sale is on FOR basis and hence credit is admissible. As regard the judgment cited b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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