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TMI Blog2022 (6) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] , where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer s premises was not admissible to the respondent - HELD THAT:- Subsequent to this Apex Court judgement, this Tribunal considering the issue of Cenvat on outward transportation in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Appeal No. 11036 of 2019 - A/10056/2022 - Dated:- 20-1-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Shri Uday K. Babu, Advocate appeared for the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of outwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the subsequent judgement of this Tribunal in case of Ultratech Cement and Sanghi Industries (supra) which were upheld by the Jurisdictional High Court of Gujarat, the credit is admissible. 3. Shri D. Kanjani, Learned Superintendent (AR) reiterates the findings of the impugned order. He submits that the facts of FOR sale and whether the price inclusive of freight and other charges, the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments shown by the Learned Counsel such as purchase orders, invoices, Chartered Accountant Certificate, it clearly shows that the prices are FOR price which is inclusive of freight, Insurance etc. and on such price excise duty was charged, if it is so, then the appellant shall be entitled for cenvat credit, in view of the judgement in the case of Ultratech Cement and Sanghi Industries (supra) w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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