9911796707
TMI Blog2014 (4) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... That:- It is contention of appellants that these commissions have been received in respect of goods which are not imported by the appellant and, thus, there is no direct nexus between the commission received and the imports undertaken - The entire matter needs to be examined afresh by the AO in respect of the various expenses incurred by the appellant in foreign currency – Since there is no prima facie evidence of any nexus, it is directed that the imports shall not be loaded in respect of values – The appeal is allowed by way of remand - stay granted – Matter remanded back for fresh adjudication - Decided in favour of appellants. - Appeal No.C/87349/2013 - - - Dated:- 27-1-2014 - Shri P R Chandrasekharan and Mr. Anil Choudhary, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includable in the value of the goods imported. Aggrieved of the same the appellant is before us. 3. The learned counsel for the appellant submits that as regards the expenses incurred, they were towards the imports made by the appellant from unrelated foreign suppliers and also for the various services received such as annual maintenance contracts received from the foreign affiliates. He also points out that they have discharged service tax liability on the services received from their foreign affiliates. As regards the third party commission received from the foreign affiliates, he submits that these transactions pertain to completely different equipment not imported by the appellant. Therefore, the question of adding these commission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions made by the appellant in their cross-objections to the appeals filed by the Revenue before the lower appellate authority. Prima facie we find that the foreign exchange expenditure incurred by the appellant is in respect of imports made from non-related suppliers abroad and also for the services rendered for their foreign affiliates. These expenses, therefore, prima facie does not appear to be relatable to the goods imported by the appellant. As regards sales commission received by the appellant, it is their contention that that these commissions have been received in respect of goods which are not imported by the appellant and, therefore, there is no direct nexus between the commission received and the imports undertaken. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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