https://www.taxtmi.com/caselaws?id=293462 The tribunal held that the appellant is not liable to pay service tax under 'Storage & Warehousing Services' for stevedoring/cargo handling charges. However, the appellant is liable to pay service tax on amounts received for storage beyond normal stevedoring charges, with applicable interest. The demand for recovery of Cenvat credit was set aside, and all penalties were also set aside. The tribunal concluded that the appellant's liability was restricted to specific charges, and the recovery of Cenvat credit was deemed unjustified. en-us Thu, 13 Feb 2020 00:00:00 +0530 Thu, 11 Feb 2021 20:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293462 The tribunal held that the appellant is not liable to pay service tax under 'Storage & Warehousing Services' for stevedoring/cargo handling charges. However, the appellant is liable to pay service tax on amounts received for storage beyond normal stevedoring charges, with applicable interest. The demand for recovery of Cenvat credit was set aside, and all penalties were also set aside. The tribunal concluded that the appellant's liability was restricted to specific charges, and the recovery of Cenvat credit was deemed unjustified. Case-Laws Service Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293462