2017 (8) TMI 1280

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..... ellant. Shri Sanjay Jain, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeals have been filed against order-in-appeal Nos. 99-103(CB)ST/JPR-II/2011, dated 16-3-2011 passed by the Commissioner, Central Excise (Appeals), Jaipur-II. 2. The brief facts of the case are that appellant is a Customs House Agent providing service to clients for the .....

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..... . So, whatever nomenclature under which amount has been received by the appellant, is for the promotion of the business of the ICD. The case laws cited by the appellant are distinguishable on the facts and circumstances, as none of the case is pertaining to the incentive on container. In the instant case, when the incentives for promotion of the business of the ICD is paid and it was pre-decided t .....

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