9911796707
TMI Blog2016 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... is common order. Briefly the facts of the present case are that the respondents i.e. M/s. Grasim Industries are involved in packing/clearing/forwarding of cement classifiable under Chapter Heading 25232910 of the Central Excise Tariff Act, 1985 and are availing cenvat credit facility under Cenvat Credit Rules 2004. On scrutiny of ER-1 returns submitted by the assessee for the period from July 2009 to December 2009 it was noticed that the assessee have wrongly availed the cenvat credit of service tax paid on outward transportation of goods from the factory to the customer s premises totally amounting to Rs. 13,42,953/- inasmuch as the Goods Transport Agency service used for the purpose of outward transportation of the goods from factory to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds insurance etc or otherwise is charged in the invoice, that as far as transit risk insurance is concerned, as per the contract agreement entered into with the transporter, one of the conditions agreed upon is any damage during transit i.e. from the loading of the truck to unloading of godown/customer s place will be debited to the account of the transporter at the FOR price which acts as a sort of insurance cover for the risk of loss or damage to the goods in transit and thus it clearly shows that the ownership of the goods does not lie with the customers in case of FOR sales, but with the assessee. Hence the Commissioner held that the goods were delivered on FOR basis and it is the responsibility of the assessee to deliver the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Bench of the Tribunal and both the appeals of the assessee were remanded to the original adjudicating authority for examining the claim of the assessee with regard to their claims that the sales were on FOR basis and other conditions as contained in Board s Circular dated 23.08.2007. Since in these two appeals also the fact that whether the sales were FOR and complies with other conditions of the Circular dated 23.08.2007 are disputed, therefore I set aside the impugned order and remand the case back to the adjudicating authority for examining the assessee s claim with regard to cenvat credit on GTA services. The assessee will be at liberty to produce all the documents before the adjudicating authority in support of their claim and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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