Cenvat credit on GTA services when goods cleared on FOR basis

Sanghi Industries Ltd. Vs CCE (CESTAT Ahmedabad) CESTAT Ahmedabad allows CENVAT credit on GTA services for doorstep delivery, distinguishing from Ultratech judgment. Relying on Circulars, benefit extended during the relevant period. CESTAT Ahmedabad has held that Cenvat credit was available on GTA services for delivering goods to buyer’s doorstep, in a case involving both MRP and non-MRP sales. Period involved was after 1-4-2008. The Tribunal observed that goods were cleared on FOR basis and freight/damages in transit was responsibility of assessee. Supreme Court judgement in Ultratech was d...