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TMI Blog2015 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of ‘Port Services’ was clearly brought out by this Bench the order in the case of Shreeji Shipping (supra). Reliance placed by the Revenue on the judgment of Gujarat High Court in the case of Kandla Shipchandlers & Others v. UOI (2012 (9) TMI 850 - Gujarat High Court) is misplaced in view of the facts of that case and the facts involved in the present case. In the case before Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ₹ 90,045/- and service demand of ₹ 6,62,699/- upon certain services which according to the Revenue should be classified as Port Services under Section 65(82) of the Finance Act, 1994 whereas re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 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. Shri Alok Srivastava (AR) appearing on behalf of the Revenue argued that though the facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 9-4-2014 in the case of Shreeji Shipping (supra). Reliance placed by the Revenue on the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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