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Appellant Entitled to CENVAT Credit; Service Tax Consistently Collected Under Cargo Handling Services Without Reclassification.

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....CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services, they cannot now turn around and say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit....

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Appellant Entitled to CENVAT Credit; Service Tax Consistently Collected Under Cargo Handling Services Without Reclassification.