https://www.taxtmi.com/caselaws?id=254203 The Appellate Tribunal CESTAT CHENNAI held that grinding wheat into wheat products like maida, atta, suji, and bran constitutes manufacture under Section 2(f) of the Central Excise Act, 1944. The activity was found not subject to service tax but Central Excise duty. The Tribunal relied on the Central Excise Tariff and CBEC clarification that the milling process creates new commodities. Following the Board's confirmation, the appeal was allowed, service tax demands were dropped, and similar cases were resolved favorably based on the Board's instructions. en-us Thu, 17 Jul 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254203 The Appellate Tribunal CESTAT CHENNAI held that grinding wheat into wheat products like maida, atta, suji, and bran constitutes manufacture under Section 2(f) of the Central Excise Act, 1944. The activity was found not subject to service tax but Central Excise duty. The Tribunal relied on the Central Excise Tariff and CBEC clarification that the milling process creates new commodities. Following the Board's confirmation, the appeal was allowed, service tax demands were dropped, and similar cases were resolved favorably based on the Board's instructions. Case-Laws Service Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254203