TMI Blog2011 (10) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ments which were submitted from time to time, as required by the department and also the entire documents submitted in 'CD' and disallowed the claim for exclusion - The assessee claims that, on the basis of documents already submitted to the Commissioner, they will be in a position to demonstrate that they are eligible for abatement of these expenses and other expenses referred to in para 8 of the Commissioner's order as towards that of "Pure Agent" - Held that: the documents have been produced by the assessee on different occasions and that there was a change in adjudicating authority and, therefore, possibly there was communication gap in correlating the documents in support of the claim of the assessee - Appeals are allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that the appeals of the parties required to be remanded to the original authority for consideration afresh for the reasons recorded below and, therefore, we waive pre-deposit of the dues as per the impugned orders and proceed to dispose of the appeals finally. As the learned SDR also brought to our notice that there are appeals filed by the department as mentioned above and that they are also seeking remand of the matter for fresh consideration, the said appeals were also ordered to be listed and taken up for final disposal. 3.1 The relevant facts in brief are that M/s. Lee Muirhead Pvt. Ltd., are engaged in providing Customs House Agents services to various customers in relation to import and export of goods. 3.2 During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2008. Commissioner vide impugned order came to the conclusion that the expenses recovered under 15 heads qualified to be considered as expenses incurred as "Pure Agent" and accordingly dropped the substantial portion of the demand. However, in respect of expenses under 14 heads, though the Commissioner felt that some of them might come under the scope of "Pure Agent", disallowed the claim for exclusion for want of supporting documents. In respect of expenses under some other heads, the Commissioner found that the expenses did not come within the ambit of "Pure Agent". 4. Learned advocate appearing for the assessee contended that in respect of expenses under certain heads, the Commissioner has failed to consider the factual submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 heads which have been allowed by the Commissioner. In respect of expenses under other heads, the assessee is asking for remand, for fresh consideration by the Commissioner. 7.1. Commissioner has decided in favour of the assessee in respect of the expenses under the following head:- Sl. No. Description of reimbursable expenditure 01 Steamer Agent charges 02 D.O. Fees 03 Port/IAAI charges 04 CFS Charges 05 FCL Charges 06 LCL Charges 07 Survey Fees 08 Fumigation charges 09 Container Cost 10 CCTL charges 11 Chocking charges 12 Insurance charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curred by "Pure Agent". The challenge is merely on the ground that the adjudicating authority has not examined each of the services in question separately. The Commissioner has recorded categorical findings relating to the expenses under the above 15 heads that they were for services rendered by third parties and that they were recovered on the basis of the bills provided by third parties on actual basis and that the importer/ exporter alone was liable to make payment to the respective service providers in respect of the above heads. There is no challenge to any of these findings. Under these circumstances, we do not find any valid reason to interfere with the order of the Commissioner insofar as the expenses under the above 15 heads are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents have been produced by the assessee on different occasions and that there was a change in adjudicating authority and, therefore, possibly there was communication gap in correlating the documents in support of the claim of the assessee. In the interest of justice, we deem it appropriate to allow an opportunity to the assessees in this regard. 9. We are inclined to set aside the order of the Commissioner insofar as the expenses covered in paragraphs 7 8 of the Commissioner's order, and direct the Commissioner to consider their claim for abatement afresh after granting reasonable opportunity of hearing. 10. In view of the above, (a) The appeals by the department are rejected; (b) Appeals of the assessees are allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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