TMI Blog2019 (3) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... has been decided in appellant own case M/S. TOTAL OIL INDIA LTD. VERSUS CCE, SALEM [2018 (6) TMI 198 - CESTAT CHENNAI] where it was held that as the appellant is not having any control over the goods and they are not responsible for the security of the goods, the appellant is not covered under the category of Storage and Warehousing Services - appeal allowed - decided in favor of appellant. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - CESTAT CHENNAI , it has been held in favour of the appellant. The relevant portion of the said decision is reproduced as under : 5. As brought out from facts, it is the containers / bullets in which the LPG is stored that is leased out to the customers. The lease is in the nature of right to use these bullets for storage. As per clause 1.3 of the contract, it is the customers who are respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the tank the whole responsibility of the goods is with the buyer only. In these circumstances, as the appellant is not having any control over the goods and they are not responsible for the security of the goods, the appellant is not covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. 6. On appreciating the facts, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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