TMI Blog2018 (9) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... /2004 addressed to the appellant’s, erection of guard wall was found to be imperative and accordingly, the same was constructed for providing smooth and quality service, to the customers. Time limitation - Held that:- There is no element of fraud, collusion, suppression of facts or misstatement with an intent to evade payment of Service Tax. Since there is no occasion for invocation of extended period of limitation - The Show Cause Notice issued on 08/04/2008 seeking to recover Cenvat Credit availed during March, 2005 and April, 2005 is barred by limitation and is hereby set aside. The appellant is allowed on the ground of limitation. - ST/75409/2016 - Order No. FO/76600/2018 - Dated:- 11-9-2018 - Shri P. K. Choudhary, Member (Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the guard/retention wall on both sides of the rail track to arrest the sliding of coal slurry. Such wall was specially constructed having relatively low height of 3 to four feet which are different from ordinary and standard boundary wall. He filed photocopies of the wall and submitted that these photographs were also produced before the Adjudicating Authority and the Lower Appellate Authority. The Ld. Consultant further contended that the construction of such wall was indispensable to prevent the inundation of the railway track and dockyard so that the basic port activities necessary for rendering the taxable service do not get disrupted. Further, the imported coking coal which are powdery in form are stored in different lots on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l records. 7. I find that the appellant all along contended that the guard/retention walls were not merely boundary wall but specially constructed wall of relatively low height with a view to serve special purpose of preventing the down sliding of heap of coking coal and also to prevent mixing up of different sizes and quality of imported coking coal stored therein. On perusal of the records and the photographs, I observe that the guard wall has been built for arresting the sliding cargo from the stands during rainy season. It will help to prevent jamming of dedicated railway tracks installed for movement of loading equipments like stacker-reclaimer. It results smooth dispatches of the imported cargo. I also find that the Kolkata P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arliest. Thanking you, Yours faithfully, for STEEL AUTHORITY OF INDIA LTD. Sd/ ANIL BHATNAGAR BRANCH MANAGER KOLKATA PORT TRUST HALDIA DOCK COMPLEX AN ISO-9001 : 2000 ORGANISATION Traffic Operation (Rly.) Division, Operational Building, Chiranjibpur, Purba Mednipur-721604 Ph: 03224-252209 : FAX-03224-252058 No. RLY/OP/DEV/007/2004. Date: 14.09.2004. M/s. International Seaports (Haldia) Pvt. Ltd., Berth No. 4-A, Haldia. Dear sirs, Sub: Loading of wagon, It is observed during our routine visit at your berth that cokin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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