https://www.taxtmi.com/caselaws?id=352014 The Tribunal allowed the appeal against the confirmation of demand of service tax on bought out items supplied directly to the site for incorporation into plants. It emphasized that excise duty is chargeable only on goods meeting the definition of excisable goods and undergoing manufacturing activity. The decision highlighted the distinction between excisable and non-excisable goods, concluding that excise duty cannot be levied on bought-out items not undergoing manufacturing activity. en-us Thu, 30 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352014 The Tribunal allowed the appeal against the confirmation of demand of service tax on bought out items supplied directly to the site for incorporation into plants. It emphasized that excise duty is chargeable only on goods meeting the definition of excisable goods and undergoing manufacturing activity. The decision highlighted the distinction between excisable and non-excisable goods, concluding that excise duty cannot be levied on bought-out items not undergoing manufacturing activity. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352014