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2015 (6) TMI 121 - CESTAT CHENNAIClearing and forwarding agency service - delcredere agent - Held that:- The appellant is found to be a delcredere agent who in the commercial world guarantees recovery of the debt. Even reading of the scope of the activities carried out by appellant as depicted in the appellate order does not appeal to common sense that the appellant carried out clearing and forwarding service when Department has not brought out which are the consignments he cleared and origin and destination of the goods for forwarding. - Decided in favour of assessee.
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