COMMISSIONER OF SERVICE TAX AHMEDABAD Vs. NOVA ENTERPRISE

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the OIA No. 48/2008 -STC -RAJU/COMMR -A -/AHD dated 31.03.2008.

(2.) Under this OIA dated 30.03.2008, first appellate authority allowed the appeal of the Respondent herein on the admissibility of CENVAT credit of Rs. 90,045/ - and service demand of Rs. 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 Respondent herein was paying service tax under Cargo Handling Services.

(3.) SHRI Alok Srivastava (AR) appearing on behalf of the Revenue argued that though the facts involved in this appeal are similar to the facts involved in Shreeji Shipping case (supra) but the judgment delivered by Hon'ble High Court of Gujarat in the case of Kandla Shipchandlers and Ship Repairers Asso. Vs. UOI [ : 2013 (29) STR 233 (Huj.)] was not brought to the notice of the bench while deciding the case of Shreeji Shipping (supra) where it is held by Gujarat High Court that services like repair of vessels have also to be considered as Port Services.