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TMI Blog2022 (3) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... borne by the supplier of goods and the freight is inclusive in assessable value on which excise duty is paid, CENVAT credit is admissible. Therefore, if the above facts are satisfied then the appellant s are entitled for the CENVAT credit on outward GTA. As regard the facts of the case, Adjudicating Authority should verify the fact that the price is inclusive of freight and the same was not ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, learned counsel appearing on behalf of the appellant submits that in their case the GTA service was used for removal of excisable goods on FOR sale basis according to which the freight is borne by the appellant and the same was included in the price of the goods at which excise duty was paid. He placed reliance on the judgment of this Tribunal in the case of Sanghi Industries Ltd. reported 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight. Therefore there is a doubt whether the price is exclusive of freight or otherwise, therefore, the matter needs verification. 4. I have carefully considered the submission made by both sides and perused the records. I find that learned Commissioner (Appeals) has denied CENVAT credit in respect of GTA irrespective of sale is on FOR basis or otherwise, relying on the judgment of Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual position whether the freight was borne by the appellant and the same is inclusive in the price of the sale of goods it needs to be verified. Shri Paresh Sheth, learned counsel also submits that as per para 8 in the OIO, it is admitted by the Adjudicating Authority that the sale is on door delivery basis, therefore, there is no doubt that the freight is inclusive in the sale price of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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