2008 (3) TMI 598

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..... hana Wadhwa, Member (J)]. The dispute in the present appeal of the revenue relates to the charge of Rs. 1.00 per sq. meter per MM collected by the assessee as breakage and insurance charges from their customers. The demand was confirmed by the Deputy Commissioner on the ground that the assessee has not given breakage of the various charges included in the said amount, which is more than the .....

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..... he Hon ble Supreme Court in that case held that the actual cost of reimbursement to the customer on account of the goods broken during transit cannot be claimed as deduction. Whereas the facts in the instant case are entirely different. The respondents are collecting this amount towards insurance charges and there is no allegation that the same are towards cost of the goods. Even if this recovery .....

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