2017 (3) TMI 928

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....nical) Shri Dushyant Kuman, Consultant for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) ORDER The present appeal is filed by appellant, M/s Stadmed Pvt. Ltd., against Order-in-Appeal No.229-CE/LKO/09 dated 21.12.2009 passed by Commissioner (Appeals), Lucknow. 2.   The appellant-assessee, a manufacturer of Patent and Proprietary Medicines i....

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....sign shall be such as to prevent backflow. Drain shall be shallow to facilitate cleaning and disinfecting. Further clause 1.6 provides stainless steel or any other appropriate material shall be used for parts of equipments coming in direct contact with the products. Clause 1.8 further provides the furniture used shall be smooth, washable and made of stainless steel or any other appropriate materia....

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....nsport Agency service' for transportation of final products from place of removal is an eligible input service as the expression - "activities relating to business", covers transportation upto customer's place and the word "relating" widens scope. Thus, credit is not deniable relying on coverage of outward transportation up to place of removal in inclusive clause. 6.   So far, the Cen....