cargo handling service would be admissible and
whether the same would fall under the purview of definition of "input
service". Cargo handling service ... amount claimed towards cargo handling as
'input service' under the Cenvat Credit Rules.
Admittedly, cargo handling services are utilized for the purpose
under;
2.1. The petitioner was providing services of "Cargo Handling
Services" to Food Corporation of India (hereinafter referred ... During the year 2007-08, the petitioner had
provided "Cargo Handling Services" in respect of 343253.762
MT of imported wheat
taxing entries of "Port Services", "Storage
and Warehousing Services" and "Cargo Handling
Services". The appellant uses/consumes various
input
Commissioner vs Dynamic Industries ... on 25 July, 2014
Author: M.R.Shah
Bench: M.R
averments made by the petitioner, petitioner is
providing cargo handling services to the Respondent No. 1
since May 2010 at the port terminal managed
under:
3.1. The petitioner provides various port services and cargo
handling services to various foreign companies/persons from
its ports.
3.2. During the course ... cargo etc.
3.3. The petitioner also entered into separate Marine
Operation Services Agreement for rendering the partial
services pursuant to the 'Cargo Handling Service
various services, namely, (i) mobile phones (ii)
CHA services (iii) Rent-a-Cab service (iv)Surveyor charges (v) other
input services (such as profession fees ... Finance Act, 1994?
2. The
respondent provides port services, storage and warehousing services
and cargo handling services and holds service tax registration under
section
joining him as a party respondent.
2. The applicant had provided cargo handling
services to the present opponent No.1Food Corporation
of India
aggregating to Rs.
41.09 crore being the applicable Cargo Handling
Charges payable under the Cargo Handling Agreement
dated February 21, 2011 (as amended ... payment of the Cargo
Handling Charges including the Minimum Monthly Cargo
Handling Charges as per the terms of the Cargo
Handling Agreement (as amended
exemption
from payment of Service Tax in respect of
Cargo Handling Agency services provided in
respect of "agricultural produce or goods
intended for cold ... find the demand of
Service Tax is not sustainable on the said
cargo in view of the exemption notification
No.10/2002. ST dated
