Date of order: 31 October 2022

Facts:

• The appellant, Hy Tuf Steels Pvt Ltd, availed GTA Services for the transport of goods which was sold on FOR basis.
• The freight is included in the value of the goods which was not charged to the customers of the goods.
• Revenue disallowed Cenvat Credit on GTA services on the ground that the appellant have not submitted any document whereby it be established whether the sale is on FOR or otherwise.

Issue:

• Whether the appellant is entitled for Cenvat Credit on outward GTA.

Order:

• The authorities find that the law is settled in view of the judgment in the case of Ultratech Cement Ltd and Sanghi Industries that if the sale of goods is on FOR, freight is included in the assessable value on which excise duty was paid and the freight was not separately charged to the customer of the goods, the assessee is entitled for the Cenvat Credit.
• The authorities stated that the appellant have not produced the documents before the lower authority to establish the fact in this regard. Therefore, matter needs to be remanded for verification
• Appeal is allowed by way of remand to the adjudicating authority for passing a fresh order preferably within a period two months from the date of this order.