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2015 (12) TMI 263 - AT - Service TaxAdmissibility of Cenvat credit - Port services - Held that:- While delivering the decision in the case of Shreeji Shipping v. CCE & ST, Rajkot (2014 (4) TMI 445 - CESTAT AHMEDABAD), the amendment carried out by Finance Ministry with effect from 1-7-2010, in the definition of ‘Port Services’ was clearly brought out by this Bench the order in the case of Shreeji Shipping (supra). Reliance placed by the Revenue on the judgment of Gujarat High Court in the case of Kandla Shipchandlers & Others v. UOI (2012 (9) TMI 850 - Gujarat High Court) is misplaced in view of the facts of that case and the facts involved in the present case. In the case before Gujarat High Court the services under consideration were ‘Repair of Vessels’ and ‘Supply of goods to Ships’ and not ‘Stevedoring Services’. Further the amendment carried out in the definition of ‘Port Services’ with effect from 1-7-2010 was also not brought to the notice of Hon’ble High Court. In view of the above the present case is distinguished and is squarely covered by the decision of this Bench in the case of Shreeji Shipping v. CCE & ST, Rajkot (supra) - Decided against Revenue.
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