2015 (12) TMI 263

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..... ocate, for the Respondent. ORDER This appeal has been filed by the Revenue against the OIA No. 48/2008-STC-RAJU/COMMR-A-/AHD, dated 31-3-2008. Under this OIA dated 30-3-2008, first appellate authority allowed the appeal of the respondent herein on the admissibility of Cenvat credit of Rs. 90,045/- and service demand of Rs. 6,62,699/- upon certain services which according to the Revenue should be .....

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..... mitted that this Bench in the case of Shreeji Shipping v. CCE & S.T., Rajkot; vide Order No. A/10563/2014, dated 9-4-2014, in appeal No. ST/473/2009 and ST/11274/2013 [2014 (36) S.T.R. 569 (Tri.-Ahmd.]; has decided the same issue in favour of the assessee providing similar services and that present appeal is squarely covered by the judgment of Shreeji Shipping v. CCE & ST, Rajkot (supra). 3.&emsp .....

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..... ons (Agencies) Pvt. Limited (supra). The decision of Velji P & Sons (Agencies) Pvt. Limited was also upheld by the Apex Court. While delivering the decision in the case of Shreeji Shipping v. CCE & ST, Rajkot (supra), the amendment carried out by Finance Ministry with effect from 1-7-2010, in the definition of 'Port Services' was clearly brought out by this Bench in Para 17 of the order dated 9-4- .....

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