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2015 (9) TMI 1599

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....der / Decisions)<br>Dated:- 22-9-2015<br>Final Order No. 41265/2015 in Appeal No. E/42254/2013 - -<br>Central Excise<br>D.N. Panda, Member (J) For Appellant: M. Saravanan, Advocate For Responden....

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....ere to be consigned "availing services of the courier", it is inconceivable how that shall be equated with the character of GTA Service. Service of courier in business being indispensable necessity, t....