2015 (10) TMI 294

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....in quantity of the goods was sold to the customers and the remaining quantity was transported to the retail outlets for sale. In addition to the readymade garments, other items - footwears, leather bags and belts, caps, perfumes, sunglasses, artificial jewellery, etc. purchased by the appellants from the various sources are also traded from the retails outlets. The appellant availed the Goods Transport Service for transportation of the finished goods cleared by them from their factory to the warehouse and from warehouse to the retail outlets. Besides this, several other input services like renting of the immovable property, cleaning services for cleaning the stores, commission agent services and security services were also availed. The poin....

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....s been filed along with stay application. 2. Heard both the sides. 3. Shri Amit Jain, ld.Counsel for the appellant pleaded that an identical issue was involved in the case of M/s. Cantabil Retail India Limited & Ors. Vs. CCE, Delhi-I in respect of which the Tribunal vide Stay Order No.53556-53558/2014 dated 22.09.2014 had granted unconditional stay observing that it is the warehouse /retail outlet, which is the 'place of removal' in terms of Section 4 of the Central Excise Act, 1944, that the same view has been taken by the Tribunal in the case of L.G. Electronics (India) Pvt. Ltd. reported in 2010 (19) STR 340 (Tribunal-Delhi), that though the Tribunal in the appellant's own case for the previous period, vide Stay Order No.51....