2008 (3) TMI 598

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....or the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the revenue relates to the charge of Rs. 1.00 per sq. meter per MM collected by the assessee as breakage and insurance charges from their customers. The demand was confirmed by the Deputy Commissioner on the ground that the assessee has not given....

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..... We have gone through the above decision of the Hon'ble Supreme Court. We find that the Hon'ble Supreme Court in that case held that the actual cost of reimbursement to the customer on account of the goods broken during transit cannot be claimed as deduction. Whereas the facts in the instant case are entirely different. The respondents are collecting this amount towards insurance charges and....