2008 (7) TMI 322

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..... eceived - appellants had not produced any documentary evidence before tribunal to show that reimbursement received was in lieu of expenses incurred by them – however, account book and other documents were produced before the Original Authority, but the same were not considered by them – case remanded - ST/97/2008 - 895/2008 - Dated:- 28-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaram .....

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..... ntant submits that the issue pertaining to deduction on these heads is covered by the following judgments: (i) Sangamitra Services Agency v. CCE, Chennai - 2007 (8) S.T.R. 233 (Tri.-Chennai). (ii) Nandini Warehousing Corporation v. CCE, Belgaum - 2007 (8) S.T.R. 511 (Tri.-Bang.) (iii) Sri Sastha Agencies Pvt. Ltd. Ors. - 2007 (6) S.T.R. 185 (Tri.-Bang.) = 2006-TIOL-1923-CES .....

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..... sidered opinion that the matter has to go back to the Original Authority to enable the assessee to produce all documentary evidence including account book to substantiate their case for deduction in terms of the judgments cited by them. The Original Authority shall decide the matter within a period of four months from the receipt of this order. The appellants shall be given full hearing and opport .....

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