2015 (7) TMI 754

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..... vidence at page 66 to 69. So also the evidence supported the “cargo handling” services availed by the appellant. Revenue at no point of time has brought out irrelevancy of the claim of the appellant. There was integral relationship of the claim with business. Therefore, credit on account of telephone expenses, courier charges and cargo handling charges should be allowed. So far as credit on acc .....

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..... elevant evidence at page 54 in respect of telephone service, page 66 to 69 in respect of courier services, page 57 to 62 in respect of cargo handling service and page 63 64 in respect of travelling and hiring of car services availed by the appellant. He further submits that since none of the authorities below examined such evidence to ascertain relevancy thereof to the business or manufacture, t .....

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..... So also the evidence at page 57 to 62 supported the cargo handling services availed by the appellant. Revenue at no point of time has brought out irrelevancy of the claim of the appellant. There was integral relationship of the claim with business. Therefore, credit on account of telephone expenses, courier charges and cargo handling charges should be allowed. 6. So far as credit on account .....

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