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of <h1>Appellate Tribunal Allows Refund for Service Tax on Terminal Handling as Port Service</h1> <h3>M/s Shankar Packaging Ltd. Versus CCE Vadodara</h3> M/s Shankar Packaging Ltd. Versus CCE Vadodara - TMI The Appellate Tribunal CESTAT, Ahmedabad allowed refund claims for Service Tax paid on terminal handling, stating it should be treated as a port service based on previous decisions. The impugned orders were set aside, and appeals were allowed for the appellants. (Case citation: 2012 (6) TMI 217 - CESTAT, AHMEDABAD)
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