2011 (8) TMI 778

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...., for the Respondent. [Order per : Mathew John, Member (T)]. - The Respondent among other activities were engaged in selling goods of other parties and receiving commission from the principals based on volume of such sale effected by them. On examination of the books of accounts of the Appellant during a Central Excise Audit it was seen that they had received an amount of Rs. 25,35,311/- dur....

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....overed by the entry in Finance Act, 1994 for services of Clearing and Forwarding Agent. The Commissioner (Appeals) relied on the Circular No. 37B No. 2/1/2002-S.T., dated 24-4-2002 issued by C.B.E.C. and the decision of the Tribunal in Larsen and Toubro Ltd. v. C.C.E. - 2006 (3) S.T.R. 321 (Tri.-LB). Aggrieved by the order of Commissioner (Appeals) Revenue has filed this Appeal. 3. We have....

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.... Tribunal in the case of Larsen and Toubro (supra) are not relevant and the case should be decided on the basis of common sense which is so uncommon (as seen from ground (2) in appeal memo). The officer stopped short of saying that CBEC and Tribunal do not have common sense. 4. We have considered the matter. The Show Cause Notice in para 2 states that the Appellant is not directly involved....