2015 (3) TMI 743

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ule 2(l)(ii) is further defined by the description of certain services which are only inclusive. The transit insurance paid by the. Assessee on the aforesaid item is indirectly in relation to the manufacture of the final products and is included in service. - Tribunal committed no illegality in dismissing the appeal of the Department. - Decided against Revenue. - Tax Case No. 54 of 2010 - - - Dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal of the Assessee was partly allowed on 15.11.2007 and the order of the Adjudicating Officer in respect of aforesaid items was reversed. 4. The Department filed an appeal. The Assessee also filed a cross-objection. 5. Both the appeal and cross-objection were dismissed by the Customs Excise Service Tax Appellate Tribunal, New Delhi (the Tribunal). Hence, the present appeal. THE DECI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice used by the manufacturer whether directly or indirectly in relation to the manufacture of final product and clearance of final products from the place of removal. 8. The Rule 2(l)(ii) is further defined by the description of certain services which are only inclusive. The transit insurance paid by the. Assessee on the aforesaid item is indirectly in relation to the manufacture of the final .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X