M/S Jai Jawan Coal Carriers Private ... vs Cst, New Delhi on 27 March, 2014
Kolkata) and also in the case of Gangadhar Bulk Movers Pvt. Ltd. vs. CCE, Nagpur reported in 2012 (27) S.T.R. 258 (Tri.
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Kartikay Bulk Movers Pvt. Ltd vs Commissioner Of Central Excise, Nagpur on 20 November, 2013
Shreem Coal Carriers (P) Ltd vs Commissioner Of Central Excise on 7 August, 2014
Following the ratio in Gangadhar Bulk Movers Pvt. Ltd. case (supra) this Tribunal again took the view that the activity of loading and unloading of coal in the mining area would come within the purview of Cargo Handling Service.
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