2014 (7) TMI 241

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....t : Shri Raju, Jt. CDR (AR) and Shri S K Mall, Addl. Commissioner (AR) JUDGEMENT Per: H K Thakur: 1. This stay application has been filed by the appellant against OIO No.122/COMMR/2013, dt. 07/14.10.2013 passed by the adjudication authority i.e. Commissioner of Central Excise & Customs, Rajkot Under this OIO, the adjudicating authority has confirmed a demand of Rs. 14,65,29,248/- for not paying....

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.... Charges, Sundry Handling, Royalty for containers, Entry permit fees, Grant of licence, Use of licenced premises etc collectively under the category of 'Port Services'. He relied upon the following case laws in support of his view that various charges recovered and services provided are not covered within the definition of 'Port services':-        i) ....

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....ies Ltd. Vs CCE Mangalore [2008 (10) STR 280 (Tri-Bang)]         iii) BASP Industries Vs CCE Mumbai-III [2011 (24) STR 30 (Tri-Mum)]         iv) Mileen Engineers Vs CCE Mumbai-III [2010 (20) STR 668 (Tri-Mum)] MUM 3. Shri Raju, Commissioner (A.R.) and Shri S.K. Mall, Addl. Commissioner (A.R.) appearing on behalf of the Revenu....

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....alty charges, Renting of immovable property in Port area etc have been held to be not covered within the scope of 'port services' during the relevant period. Appellant has, prima facie , made out a case of complete waiver of demand with respect to the port services. With respect to the CENVAT Credit on input services, both sides have relied upon the judgment in support of their arguments. ....