ORDER

M.S. Sanklecha, J. (P.C.) - This appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 9th July, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

2. The appeal as filed inter alia raised the following question of law for our consideration :

(a) Whether in the facts and circumstances of the case, the Tribunal was correct in overlooking the fact that the head "cargo handling services" specifically covers services rendered by a "container Freight Station", which the appellant was and still sought to tax its services under "storage and warehousing services"?

3. At the hearing, Mr. Jain, learned Counsel appearing in support of the appeal submitted the following reframed questions of law, as under for our consideration :

(a) Whether in the facts and circumstances of the case, the Tribunal was correct in holding that the activity of providing an earmarked space within the container Freight Station to some customers for the specific purpose of stuffing export Cargo into containers was a Taxable or not covered under the head "Storage and Warehousing Services"?

(b)