JUDGMENT R.K. Deshpande, J. (Oral) - The appeals are admitted and heard finally with the consent of the Learned Counsels appearing for the parties. 2. The challenge in these appeals is to the common order dated 7th April, 2017 passed in various appeals by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai remanding the appeals to the Adjudicating Authority for fresh decision on merits. It was urged before the Tribunal by the department that the question relating to taxability service under the taxing entry "Cargo Handling Services" is pending for the decision of the Larger Bench as per the directions issued by the Apex Court. However, the case of the respondents/assessees was that such a question does not arise for consideration, inasmuch as it is the "Coal Supply Agreement" which is entered into between the respondents/Western Coal Fields Limited and Mahagenco. The Tribunal has, without applying it''s mind to this aspect of the matter, remanded the matter back to the Adjudicating Authority. 3. On 30-11-2017, this Court has passed the following order : "Heard the Learned Counsel for the appellant. The Learned Counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s. Shreem Coal Carriers Pvt. Ltd. v. Commissioner of Central Excise, Nagpur . The judgment and order passed by the Tribunal was the subject matter of Special Leave Petition before the Hon''ble Apex Court. The Learned Counsel submits that the Hon''ble Apex Court thought it fit to refer the issue to Special Bench. The Learned Counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, the Tribunal opined that the issue is decided by the Special Bench and remanded the matter back for hearing afresh. The Learned Counsel for the appellant invited our attention to the communication placed on record dated 4-11-2017. He submits that one of the contesting party i.e. M/s. Shreem Coal Carriers Pvt. Ltd. has itself made a statement in the said communication that the matters remanded back to CESTAT Larger Bench are still pending for consideration and decision. Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnable after six weeks. Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnable after six weeks. Notice to mention that the appeal may be heard and decided finally at the stage of admission itself on the next date, if convenient to this Court." 4. The respondents in these appeals have appeared before us. We have heard Mr. S.N. Bhattad, Learned Standing Counsel for the department and Mr. S.N. Kapur, Learned Counsel appearing for the respondent/Western Coal Fields Ltd. 5. We put a specific question to Mr. Kapur, Learned Counsel for the respondent as to whether loading and unloading of coal is covered by "Cargo Handling Services". We expressed that if answer to this question is in the affirmative, then we need not set aside the order passed by the Tribunal, which is impugned in this case. But if the answer is in the negative, then such issue arises and it is pending for decision by the Larger Bench, which fact is not disputed. Mr. Kapur makes a categorical statement that the loading and unloading of coal in all these cases is not covered by the Cargo Handling Services. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and set aside by allowing the appeals. 6. In the result, all these appeals are partly allowed. The common order dated 7-4-2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved. 7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in respect of it. 7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in respect of it. We also make it clear that we have not gone into the question as to whether the loading and unloading of coal in the present case is covered by the "Cargo Handling Services" or whether the respondent/Western Coal Fields Ltd. is liable to pay the Service Tax or not. All the questions are left open to be adjudicated subsequently. 8. No order as to costs.