2023 (12) TMI 683

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..... d 23.08.2007 - HELD THAT:- In the instant case, in principle this Court agrees that credit is admissible if terms are FOR basis and goods are delivered to the buyer at the place of buyer rather than place of manufacture relying on the following the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. .....

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..... road and till the time ownership and title gets passed to buyer, in principle is admissible - Appeal allowed by way of remand.
HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL) Shri Amber Kumrawat Advocate for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Revenue. ORDER SOMESH ARORA : Heard both sides. Limited issue involved in this case is availing of credit on GTA servic .....

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..... er rather than place of manufacture relying on the following case laws cited by learned Advocate:- (a) Sanghi Industries Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1488 (Ahm.) (b) Ultratech Cement Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1487 (Ahm.) (c) Commissioner CGST vs. Ultratech Cement Limited - 2020 (3) TMI 1206 (Guj. HC) 4. It is, however, found that the issue w .....

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..... r at his door step and in acceptable condition of the goods. (ii) The seller bore the risk of loss of or damage to the goods during transit till the destination i.e. till the goods reaches the door step of the purchaser and (iii) The freight charges were an integral part of the price of the goods." Other evidences were also adduced by the appellant and were considered by Commissioner ( .....

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..... ership and title gets passed to buyer, in principle is admissible, considering case law cited. However on factual scrutiny that goods were actually transferred on FOR basis, matter is left open for appellant to produce various contracts and relying upon proper legal opinion/ other evidence for claiming benefit. Chartered Accountant's opinion on legal aspects however shall not be entertained. Matt .....

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