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Commissioner of Central Excise Versus Grasim Industries (Unit: Birla Super Bulk Terminal)

2016 (8) TMI 194 - CESTAT BANGALORE

Cenvat credit eligible on input service - GTA service used for the purpose of outward transportation of goods from factory to premises Held that:- assessee failed to establish fact of bearing the risk of loss to goods during transit before adjudicating authority case remanded to adjudicating authority - appeals allowed by way of remand. - E/10/2012 & E/11/2012-SM - Final Order Nos. 20602 - 20603/ 2016 - Dated:- 3-8-2016 - Shri S. S. Garg, Judicial Member For the Appellant : Smt Ezhil Mathi, .....

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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 & .....

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so proposed penalty under Rule 15(3) of Cenvat Credit Rules 2004 and penalty under Rule 25 of Central Excise Rules 2002. The Additional Commissioner vide Order-in-Original dated 31.08.2010 denied the cenvat credit by holding that the post clearance use of services in transport of manufactured goods cannot be an input service for the manufacture of final product. The adjudicating authority also clarified the definition of place of removal. Aggrieved by the Order-in-Original assessee filed appeal .....

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ed and found that the price charged in the invoices are as per the quotation price, that neither freight 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 transpo .....

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sessee and hence assessee has satisfied all the three conditions specified in Board s Circular dated 23.08.2007. 3. Learned AR for the Revenue submitted that the order passed by the Commissioner is not proper and legal as the Board Circular dated 23.08.2007 satisfactorily clarified the meaning of the place of removal with respect to the definition of input service . She also submitted that the period involved in this case is from July 2009 to December 2009 and in other case January 2009 to June .....

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