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TMI Blog2013 (12) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,12,309/- not yet utilized. So, we direct the applicant to deposit the entire amount of service tax demanded which can be very easily complied with because according to her own submission they have credit of Rs.5,74,12,309/- as input service credit. The principle is accepted by the impugned order though quantum is not verified. If there is any dispute in the figure, this can be reviewed at the time of reporting compliance - Prima facie case not in favour of assessee - Stay granted partly. - ST/40207/2013 - - - Dated:- 21-5-2013 - Pradip Kumar Das And Mathew John, JJ. For the Appellant : Ms Karthika Prasad, Adv. For the Respondent : Shri K S V V Prasad, SDR. PER : Mathew John The applicant M/s. Poompuhar Shipping Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned advocate for the applicant submits that in the first place unloading of cargo from the ship done by them is only incidental to the transportation activity which they undertook and it cannot came within the meaning of "Port Service" as defined in section 65 (67) and section 65 (105) (zn) of Finance Act, 1994 till July, 2010 when these relevant entries were amended. This is because, she submits that the applicants were not agents of Tuticorin Port Trust authorized to do such unloading job and they were doing the job in their own capacity in respect of goods handled by them as steamer agents. However, subsequent to July 2010, the requirement of authorization by the Port in the definitions has been deleted and she submits that it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Port Services", but they were not including the value of the input services in the value of their output services, which is not correct at all. He submits that credit of around Rs.61 lakhs taken has been utilized by the applicant and, therefore, the demand now being made is based on correct reasoning and the applicant should be put to reasonable terms of deposit for admission of appeal. 7. We have considered arguments of both sides. Since at some stage the applicant was taking Cenvat credit on the input services it would prima facie appear that the impugned services availed by them is input service for applicant rather than a reimbursable expense. A final view in the matter can be taken during final hearing of the matter. What we find i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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