2016 (8) TMI 194

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....th the appeals are being disposed of by this 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 tra....

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....reight is charged nor any other charges towards 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 responsibil....