https://www.taxtmi.com/caselaws?id=751956 CESTAT Ahmedabad held that crushing of lumps into powder constitutes manufacturing activity under Section 2(f) and Chapter Note 2 of Chapter 25. The tribunal determined that crushing creates a new product with different name, character and use, making it excisable goods liable for duty under Central Excise Tariff Act, 1985. Since manufacturing activity is excluded from Business Auxiliary Service definition, no service tax applies. The demand for extended period was set aside due to time limitation issues, following precedent from similar crushing cases. Appeal was allowed. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751956 CESTAT Ahmedabad held that crushing of lumps into powder constitutes manufacturing activity under Section 2(f) and Chapter Note 2 of Chapter 25. The tribunal determined that crushing creates a new product with different name, character and use, making it excisable goods liable for duty under Central Excise Tariff Act, 1985. Since manufacturing activity is excluded from Business Auxiliary Service definition, no service tax applies. The demand for extended period was set aside due to time limitation issues, following precedent from similar crushing cases. Appeal was allowed. Case-Laws Service Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751956