M/S Ultra Tech Cement Ltd vs Cce & St, Rohtak on 3 September, 2014
12. On the above premises and in the light of the judgment of the Punjab & Haryana High Court in Gujarat Ambuja Cements Ltd. vs. CCE, Ludhiana (supra) and the inter-partes judgment, of the Chhattisgarh High Court in Ultratech Cement Ltd. vs. CCE, Raipur (supra), considered in the light of the clear and specific pleadings and the evidence marshaled by the assessee in support of its pleadings (to establish that the transactions of the assessee in the cement manufactured by it was all on FOR sales basis); the certificates issued by assessees customers to this effect and adverted to in paragraphs H.13 of the impugned order, the conclusion is irrestible that sales by the assessee were on FOR basis and therefore the assessee had legitimately availed Cenvat credit on the service tax paid on the freight charges borne for its FOR sales.