2015 (10) TMI 781

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..... Construction Co. (2011 (9) TMI 481 - CESTAT, New Delhi) wherein it has been held that loading, unloading, lifting and stacking of sugar bags within the factory premises is not covered under cargo handling service. - Decided against Revenue. - Appeal No. ST/997/2009-CU(DB) - F. Order No. 52304/2015 - Dated:- 3-7-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical), JJ. F .....

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..... ntainers or for non-container freight as per Section 65(25) of Finance Act, 1994. 3. The ld. Advocate for the respondent states that the issue is covered in its favour by the judgement of Purshottam Lal Vs. CCE, Jallandhar 2015 (38) STR 161 (Tri.-Del.) and Gaytri Construction Co. Vs. CCE - 2012 (25) STR 259 (Tri.). 4. As contended by the respondent, we find that the issue is indeed squarel .....

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