2009 (10) TMI 180

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..... as rendering services of clearing and forwarding agent. In the light of the decision of CCE v. Kulcip Medicines (P.) Ltd. [2009] 20 STT 264 (Punj. & Har.), in which held that unless the arrangement is for clearance of goods by the assessees from their principals, the assessee cannot be considered as clearing and forwarding agent as no clearing service is performed by them, is squarely applicable t .....

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..... cles from the premises of the manufacturer. Viewed in this factual background, the decision of the Hon'ble Punjab and Haryana High Court in CCE v. Kulcip Medicines (P.) Ltd. [2009] 20 STT 264 (Punj. Har.) holding that unless the arrangement is for clearance of goods by the assessees from their principals, the assessees cannot be considered as clearing and forwarding agent as no clearing service .....

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