2016 (9) TMI 287

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..... Ltd. vs CCE, Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] is followed here – appeal allowed in favor of assesse. Cleaning activity – Held that: - since the appellant has produced the certificate for the first time before this Tribunal, the same should be verified by the Original Authority - matter remanded. CHA services – description of goods – details of other expenses – Held that: - that .....

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..... es, origin haulage charges, repo charges rejected on the grounds that the same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced. (ii) Non submission of proof of payment of service tax on GTA services. (iii) Proper invoice not submitted (debit notes not prescribed documents). .....

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..... tioned at Sr. No. (i) (ii) (iii) are indeed covered in assessees favour by the aforementioned judgments. Following the precedents, we allow the appeal in favour of the appellant. 5. With regard to Cleaning activity (Point No. (iv), the submissions of the Ld. Consultant are that such service is related to fumigation of export container and without fumigation, export could be made. He furthe .....

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