Shifting of goods within factory of client is neither BAS nor Cargo Handling Services

CESTAT, NEW DELHI BENCH Sharwan Kumar Versus Commissioner of Central Excise, Chandigarh-I FINAL ORDER NOS. ST/A/669-670 OF 2012-CUS MISC. ORDER NO. ST/MO/388 OF 2012-CUS MISC. NO. ST/457 OF 2012 APPEAL NOS. ST/515 OF 2009 & ST/1260 OF 2011 OCTOBER 30, 2012 ORDER Mathew John, Technical Member  Two Appeals filed by the same appellant are being considered in this proceeding because the issues involved in both the appeals are the same. 2. The appellant was undertaking certain jobs within the factory of JCBL Ltd which was manufacturing bus bodies falling under chapter 8707 of ...