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2013 (10) TMI 92 - CESTAT CHENNAIDemand - Cargo Handling Service - Held that:- applicant were acting as Goods Transport Agency issuing consignment note is being presented for the first time. No evidence to prove this contention has been placed either before the adjudicating authority or the Commissioner (Appeals). - if the appellant are to be treated as a provider of cargo handling service, they are eligible for cenvat credit. However, it is not clear whether goods transport service was on which freight was paid was used for providing cargo handling service. On this issue also, there is no factual submissions before the lower authorities. Thus the facts relevant for deciding tax liability are not very clear. Since the applicant has not been able to put forth their facts and contentions before lower authorities in a proper manner, stay granted partly.
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