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TMI Blog2014 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory gate - Held that:- some of the invoices bear the endorsement to the effect that our responsibility cease after to carry for any damage/shortage. If that be so, we are prima facie of the view that the sales are not FOR sales - However, in view of the endorsement on the invoices, it can be concluded at the prima facie stage that the appellants do not have a good case so as to allow stay petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties below that the appellants sales were at the factory gate inasmuch as the invoices issued by them bears an endorsement that the appellant s responsibility ceases after delivery for any damage of goods at the factory gate. 2. After hearing both the sides, though we find that the issue stands decided by the Larger Bench decision in the case of ABB Ltd., as confirmed by the Hon ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded and the definition of input services was changed with effect from 1.4.2008 and the expression from place of removal was changed to zp to the place of removal . 4. We find that the issue is contentious and arguable. However, in view of the endorsement on the invoices, it can be concluded at the prima facie stage that the appellants do not have a good case so as to allow stay petition uncondi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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