https://www.taxtmi.com/caselaws?id=782558 CESTAT Chandigarh held that the appellant's job-work activity of filling dry batteries with electrolyte, charging, checking, drying and washing amounts to "manufacture"; consequently, service tax is not leviable on the said process. Relying on prior Tribunal decisions and the relevant CBEC Circular, the Tribunal allowed the appeals on merits in favour of the assessees. However, as the adjudicating authority had not recorded findings on limitation under Section 11B of the Central Excise Act and on unjust enrichment relating to refund claims, those issues were remanded to the original authority for fresh adjudication. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782558 CESTAT Chandigarh held that the appellant's job-work activity of filling dry batteries with electrolyte, charging, checking, drying and washing amounts to "manufacture"; consequently, service tax is not leviable on the said process. Relying on prior Tribunal decisions and the relevant CBEC Circular, the Tribunal allowed the appeals on merits in favour of the assessees. However, as the adjudicating authority had not recorded findings on limitation under Section 11B of the Central Excise Act and on unjust enrichment relating to refund claims, those issues were remanded to the original authority for fresh adjudication. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782558