2008 (7) TMI 331

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the payment had been made up to the depot which is place of removal and they are required to be considered as ‘input services’ - appellants have made out strong case on merits in their favour - stay application is allowed - E/286/2008 - 681/2008 - Dated:- 23-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri A.K.J. Nambiar, Advocate, for the Appellant. Ms. Jo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The learned Jt. CDR reiterates the findings given by the Commissioner (Appeals). 3. On a careful consideration of the matter, we notice that the evidence has been placed before the Commissioner (Appeals) to show that the expenses were incurred prior to reaching of the goods at Depot and the payment had been made up to the depot which is place of removal and they are required to be cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X