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TMI Blog2015 (7) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of coal by road - Decision in the case of M/s. Coal Handlers Private Limited vs. Commissioner of Central Excise, Range Kolkatta-I [2015 (5) TMI 249 - SUPREME COURT] followed - Decided against Revenue. - Central Excise Appeal No. 110 of 2014 - - - Dated:- 20-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Petitioner : Mr Pradeep S Jetly with Mr S D Bhosale For the Respondent : Mr Vipin Kumar Jain with Mr Prabhakar K Shetty ORDER P.C. 1. We have heard both sides. This is an appeal of the Revenue directed against the order passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, dated 26th June, 2013 in Appeal No. ST/65/2007. 2. The argument of Mr. Jetly appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been noted and what has been found is that the Director of the appellant in his statement described the activities, namely, trading in coal, transportation of coal by road and supervision of coal loading. In these circumstances, Mr. Jetly would submit that this appeal raises substantial questions of law. 4. On the other hand, Mr. Jain appearing on behalf of the assessee relied upon a recent pronouncement of the Hon'ble Supreme Court of India in the case of M/s. Coal Handlers Private Limited vs. Commissioner of Central Excise, Range Kolkatta-I, Civil Appeal No.7215 of 2004 decided on 5th May, 2015. Mr. Jain would submit that this judgment concludes the issue in favour of the assessee as also against the Revenue. Therefore, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supervision and loading of coal would not come under the category of a 'Clearing and Forwarding Agent's service', but might merit classification under 'Business Auxiliary Services'. There was another decision of the Tribunal in the case of Coal Handlers Pvt. Ltd. and which was based on the earlier decision in the case of Prabhat Zarda Factory Pvt. Ltd. v. Commissioner 2002 (145) ELT 222. A larger Bench of the Tribunal had overruled the decision in the case of L T vs. Commissioner 2006 (3) STR 321. 8. The Tribunal referred to the definition and found that the Board clarified that functions undertaken by the clearing and forwarding agents in the normal course of business would denote as to how these services from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any legal detention from which they need to be freed by the assessee. Therefore, once destination is known then the services which have been rendered are purely supervisory and liasoning with coal companies as well as the railways to see that the materials required by M/s. Ambuja is loaded as per schedule. The custody of the coal is not taken by M/s. Coal Handlers Pvt. Ltd. nor the transportation of the coal is arranged by M/s. Coal Handlers Pvt. Ltd. In the present case, relying upon these two paragraphs and some of the aspects which emerge from the terms and conditions of the contracts between M/s. Coal Handlers Pvt. Ltd. and the assessee before us, we cannot conclude that the services rendered fall within the definition and relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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