2019 (12) TMI 848

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..... , freight is borne by the assessee, whether the freight is included in the assessable value on which the excise duty was discharged and no freight was recovered from the buyer separately, then only the appellant will be eligible for the Cenvat credit on GTA, the matter needs to be reconsidered by verifying the above facts on the basis of the records already submitted/ to be submitted by the appell .....

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..... and Sanghi Industries Ltd., 2019 (2) TMI 1488 credit should be allowed. 2. Shri S.N. Gohil, learned Superintendent (AR) reiterates the findings of the impugned order. 3. Heard both the sides and perused the records. I find that on the issue of admissibility of the Cenvat credit in respect of GTA service when the sale is on FOR basis has been dealt in detail in .....

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