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TMI Blog2022 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries [ 2019 (2) TMI 1488 - CESTAT AHMEDABAD ] upheld by the Hon ble High Court of Gujarat. However, since the appellant has not filed the reply/any documents with regard to the nature of the sale whether it is FOR or otherwise, the matter needs to be reconsidered. Reliance placed on judgement by Revenue - HELD THAT:- The judgment of Ultratech cement of the Apex Court [ 2018 (2) TM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 12848 of 2019 - A/10212/2022 - Dated:- 22-2-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Jigar Shah, Advocate for the Appellant Shri G.Kirupanandan, Superintendent (Authorized Representative) for the Respondent ORDER In the present case the issue involved is that whether the appellant is entitled for Cenvat credit on Outward GTA. 2. Shri Jigar Shah, Learned Counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Gujarat. 3. Shri G. Kirupanandan, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He also referred to the Hon ble Supreme Court Judgment in the case of Ultratech Cement Ltd-2018 (9) GSTL 337 (SC). He submits that even though the sales are on FOR basis, outward transportation from the factory gate to the buyers p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble High Court of Gujarat. However, since the appellant has not filed the reply/any documents with regard to the nature of the sale whether it is FOR or otherwise, the matter needs to be reconsidered. 4.1 As regard the judgment cited by learned Authorized Representative, I find that the judgment of Ultratech cement of the Apex Court has been considered by this tribunal in the case of Ultr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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