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2009 (7) TMI 1290 - CESTAT NEW DELHI

2009 (7) TMI 1290 - CESTAT NEW DELHI - TMI - Central Excise Appeal No.660 of 2007-SM(BR) - Final Order No. 724/2009-SM(BR) - Dated:- 15-7-2009 - Shri M. Veeraiyan, Member (Technical). Shri Hemant Bajaj, Advocate for the Appellant. Shri Iskitkhar Baig, Authorized Departmental Representative (DR) for the Revenue. ORDER Per M. Veeraiyan: This is an appeal against the order of Commissioner (Appeals) No. 13-ST/RPR-I/2006 dated 11.12.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that .....

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val; similarly, a sum of ₹ 20,635/- relating to the period from 16.6.05 to October 2005 is sought to be denied on the ground that the tax relates to freight paid to the Goods Transport Agency on the services used for removal of goods from the place of removal. 4. Learned Advocate for the appellant submits that as recipient of services under the Head Goods Transport Agency the appellant themselves paid the service tax in respect of inward freight under TR-6 challans and took the same as Cen .....

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