COMMISSIONER OF CENTRAL EXCISE. Vs. KONKAN MARINE AGENCIES

JUDGEMENT

(1.) HEARD Sri C. Shashikantha, learned Counsel appearing for the appellant, on admission. Records perused.

(2.) THIS appeal has been preferred by the Revenue under Section 35 -G(2) of the Central Excise Act, 1944 (hereinafter shall be referred to in short as the "Act") against the order dated 6 -8 -2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, (for short "CESTAT") in assessee's Appeal No. S.T/75/2007.Assessee had filed appeal against the order in revision dated 20 -12 -2006 passed by the Commissioner of Central Excise, Mangalore.

(3.) AGAINST the said order, assessee preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) after hearing both sides, remanded the matter to the adjudicating authority for determining the nature of service rendered by the assessee as to whether it is a "port service" or "cargo handling service". On examination of the records of service rendered and bills raised, etc., and applying the principles of natural justice, adjudicating authority decided the matter in favour of the assessee and classified it as "cargo handling service" and further holding that it would not be liable for payment of service tax on the same. However, the refund was not directed to be paid to the assessee instead it was directed to be deposited in Consumer Welfare Fund.