2018 (2) TMI 1045

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....appellant. Rep. by Shri P. Juneja, AR - for the respondent. ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 26.05.2011 of Commissioner (Appeals-I), Central Excise, Indore. The appellants are engaged in clearing and forwarding work for M/s.Grasim Industries in terms of the agreement with them. The said agreement covers various responsibilities of the appellant, ....

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....e amount recovered as reimbursement of freight etc. incurred by the appellant and received on actual basis from the clients cannot be considered as amount received for Clearing & Forwarding Agency Service. The Revenue contested the findings by filing the appeal before the Commissioner (Appeals). The Commissioner (Appeals) reversed the decision of the Original Authority and held that the appellants....

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....eement as reimbursement. Going by the factual finding of the Original Authority, these amounts were reimbursed by the client to the appellant on actual basis. In such situation, we note that they cannot form part of the assessable value for C & F Agency service. We find that the Original Authority is correct in appreciating the legal position in this regard. 5. In this connection, we note that ....