https://www.taxtmi.com/caselaws?id=237637 The Tribunal upheld the demand for service tax on the appellant for providing 'Cargo Handling Service' and receiving services of Goods Transport Operators. While acknowledging the appellant's argument for eligibility for Cenvat credit if treated as a provider of cargo handling service, the Tribunal directed the appellant to make a pre-deposit for appeal admission due to inadequate presentation of facts. The balance dues were waived for appeal admission, with collection stayed during the appeal process, emphasizing the need for clear factual submissions and compliance with the order by a specified date. en-us Fri, 06 Sep 2013 00:00:00 +0530 Thu, 03 Oct 2013 00:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237637 The Tribunal upheld the demand for service tax on the appellant for providing 'Cargo Handling Service' and receiving services of Goods Transport Operators. While acknowledging the appellant's argument for eligibility for Cenvat credit if treated as a provider of cargo handling service, the Tribunal directed the appellant to make a pre-deposit for appeal admission due to inadequate presentation of facts. The balance dues were waived for appeal admission, with collection stayed during the appeal process, emphasizing the need for clear factual submissions and compliance with the order by a specified date. Case-Laws Service Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237637