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TMI Blog2014 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... t also indicates that for the export cargo storage chargers they have discharged the Service Tax liability. The entire order of the adjudicating authority has not considered this submission in its correct perspective as we find no reasoning given for rejecting such a submission made before him. Appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing charges for export consignment and also on the ground that the entire activity loading, unloading, stuffing etc would fall under the category of storage and warehousing charges. 3. Ld. Chartered Accountant would draw our attention to the factual position of the issue and more specifically to the invoices annexed to the appeal memoranda at Page No.221 and 223, wherein the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo handling, Service Tax liability does not arise and granted unconditional waiver. 4. Ld.D.R., on the other hand, would rely upon the final order passed by the co-ordinate Bench in the case of Maersk India Pvt.Ltd Vs CCE Raigad - 2014-TIOL-1751-CESTAT-MUM. He would draw our attention to the Para 5.2 and 5.6 of the said order and submit that the Bench has specifically held that in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has not considered this submission in its correct perspective as we find no reasoning given for rejecting such a submission made before him. Be that as it may, we find that the ratio of our Stay Order No.M/10696/2014, dt.10.02.2014 and No.M/11104/2014, dt.03.03.2014 will be applicable in this case also. As regards the reliance placed by ld.D.R. on the final order in the case of Maersk Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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