2013 (10) TMI 392

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..... asia Container Lines vs. CCE [2011 (3) TMI 639 - CESTAT, NEW DELHI] - The entire issue needs to be gone into detail as to whether the appellant was covered under the category of Cargo Handling Services or not and needed to be appreciated from the facts as well as the services rendered by the appellant - At this juncture, we find that the issue was debatable one - As the appellant had deposited app .....

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..... 2. It is seen from the records that the adjudicating authority has confirmed the above said amounts on the ground that appellant has not discharged the service tax liability on Cargo Handling Services rendered to DTA Unit and also to SEZ unit. 3. Learned counsel submits that, as regards the amount involved in respect of Cargo Handling Services to DTA, it is undisputed that the said services ar .....

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..... ssions made by learned departmental representative and perusal of the records, we find that the entire issue needs to be gone into detail as to whether the appellant herein is covered under the category of Cargo Handling Services or not and needs to be appreciated from the facts as well as the services rendered by the appellant. At this juncture, we find that the issue is debatable one. As the app .....

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