2015 (10) TMI 1339

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..... of purchase order dt. 26.3.2010, 6.4.2010 produced by the appellant. I find that the terms of supply is inclusive of freight, loading, unloading etc. and upto the point of destination and terms of the delivery is F.O.R. destination and the unit price is inclusive of freight and other charges. The Co-ordinate Division Bench of Tribunal in the case of Ultra Tech Cement Vs CCE & ST Rohtak (2014 (10 .....

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..... the appeal itself for hearing and disposal. 2. The issue relates to denial of cenvat credit availed on GTA outward transport service of ₹ 12,099/-. The Commissioner (Appeals) upheld the adjudication order and held that even though the cenvat credit is allowable on principle for GTA on sale on F.O.R basis on the ground that appellants have failed to produce any documentary evidence that te .....

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..... issue relates to availment of cenvat credit on GTA outward transport service. Both the Lower Authorities held that the place of removal is at factory gate and no evidence produced claiming that sale is on F.O.R destination basis. On perusal of the copy of the agreement dt. 24.1.2002 and copy of purchase order dt. 26.3.2010, 6.4.2010 produced by the appellant. I find that the terms of supply is in .....

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