2017 (3) TMI 314

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..... for the Respondent ORDER Per Devender Singh The appellants are in appeals against the Order-in-Appeal Nos.181/ST/APPEAL/CHD-I/2010 dated 02.11.2010 and 94-95/ST /APPEAL/CHD-I/2010 dated 22.07.2011 both passed by the Commissioner of Central Excise (Appeals), Chandigarh-I. 2. The short issue, which is common to all the three appeals, is whether input service credit of Terminal Handling....

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....ing Services were covered by port services during the relevant period was not acceptable. 5. Heard the parties and perused the records. 6. I find that the issue of whether the Terminal Handling Charges would fall under port services prior to 07.07.2009 has been decided by this Tribunal in the case of Nahar Fibers vs. C.C.E., Chandigarh (supra). The period in that case was 01.07.2008 to 30.09....

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....be provided to any person by any other person in relation to port services in a port, in any manner. Port service is defined in Section 65(82) as meaning any service rendered within a port or other port in any manner. 6. On a true and fair construction of the relevant entry at Sl. No.2 of the table under Exemption Notification No.41/2007-S.T., the inference is compelling that any service ....

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....vided at Sl. No. 16 of the table in Notification No. 17/2009-S.T., the adjudicating authority inferred; and in the considered view of this Tribunal erroneously, that terminal handling charges when provided within the port do not fall under port services vide the Notification No. 41/2007-S.T. This conclusion of the adjudicating authority which found resonance in the order of the Commissioner (Appea....