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TMI Blog2018 (12) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned service in the case on hand will not fall within the fold of Cargo handling Service since admittedly, the assessee was only assisting in loading raw materials and is not involved in the transportation of any final products as transportation is a must in the case of Cargo Handling. The mere supply of men and materials per se coupled with the scope of work which limited to the work assigned by M/s. CCCL inside the factory premises, cannot be considered to be a service under Section 65 (23) ibid - appeal dismissed - decided against Revenue. - Appeal No.: ST/00167/2012 - Final Order No. 43112/2018 - Dated:- 14-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. B. Balamurugan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gajanand Agarwal Vs. Commissioner of Central Excise, BBSR 2009 (13) S.T.R. 138 (Tri. Kol.) to hold that the service rendered by the assessee as a pay-loader is nothing but Cargo Handling Service. 2.2 The Commissioner of Central Excise (Appeals), Madurai in the appeal filed by the assessee against the aforesaid adjudication Order vide Order-in-Appeal No. 350/2011 dated 20.11.2011, while following the decision of the Bangalore Bench of the Tribunal in the case of M/s. ITW India Ltd. Vs. Commissioner of Central Excise, Hyderabad 2009 (14) S.T.R. 826 (Tri. Bang.) has held that the activity of transportation which is essential to Cargo Handling Service was absent in the case on hand and hence, the classification and demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the includes part has two limbs : a. Cargo handling specifically; and b. Handling of cargo or goods. 6.3 Admittedly, the word cargo is not defined under the Act. The discussion of the adjudicating authority in the Order-in-Original makes it clear that as per the work order issued by M/s. CCCL to the assessee, the work assigned was handling of materials as per directions of M/s. CCCL within the factory premises of M/s. CCCL for loading raw materials such as coal and slag on to tippers for transportation. The above activity undertaken by the assessee is clearly on the goods as part of the production process. 6.4 The means part of the definition of Cargo Handling Services relates exclusively to cargo which gives an indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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