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2010 (3) TMI 435 - AT - Service TaxStorage and Warehousing Services’ and ‘Cargo Handling Services- Cenvat Credit- The appellants were visited by the officers when they explained the activities undertaken by them. As regards cargo handling, KSWC appointed handling and transporting contractors (H&T contractors) who undertook the work of loading and unloading of goods at the warehouses. The appellant paid the H&T contractors and charged the clients for the services with a mark up of 15%. It is submitted that the activity of loading and unloading of goods at the warehouses did not amount to ‘Cargo Handling Services’ taxable under the Act. They had paid excess amount of Rs. 4,65,151/- and Rs. 2,51,806/- respectively under ‘Storage and Warehousing Services’ and ‘Cargo Handling Services’. The appellants had paid Service tax of Rs. 2,38,778/- on services received as input and they were eligible for the credit of the same. In the appeal filed before us, the appellants have challenged the denial of abatement of tax already paid in computing the demand and the penalties imposed relying on various case-laws. Held that- The appellants have claimed that they had availed input service and paid Service Tax qualified as Cenvat credit. Thus, this claim needs to be examined. In the circumstances, vacate the impugned order and remand the matter to the Adjudicating Authority to re-determine the liability of the appellants afresh. Thus, the appeal is allowed by way of remand.
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