2012 (6) TMI 305

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....dvocate   Per D.N. Panda:   Preliminarily, learned Counsel says that the appellate authority has rightly concluded the matter in the light of judgment of Hon ble High Court of Gujarat in the case of CCE & C vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) STR 4 (Guj.) in respect of outward freight paid up to the place of removal.   2. Learned representative for Revenue says that t....

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.... ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place of removal. We do appreciate that this could be one of the areas of the application of the expression outward transportation upto the place of removal . We are unable to see whether this could be the sole reason for using such ....