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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
Vice President, MS. JYOTI BALASUNDARAM
Commissioner of Central Excise, LTU, Chennai -Appellant
Versus
EID Parry (India) Ltd. -Respondent
FINAL ORDER NO. 744 OF 2010 APPEAL NO. ST/412 OF 2009
Decided On : 06-07-2010
T.H. Rao,S. Muthuvenkataraman
1. The issue in dispute in the present appeal is as to whether the activity of the assessees of the storage of buffer stock of sugar as per the Government’s direction and releasing of the same as and when fresh stock to be kept as buffer stock arises and for which the Government pays some amount to the assessees amounts to provision of storage and warehousing service by the assessee.
2. On hearing both sides I find that the issue stands settled by the decision of the Tribunal in Nawanshahr Co-operative Sugar Mills v. CCE [2008]
