2012 (10) TMI 135

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....DRASEKHARAN, JJ. Sagar Shah for the Appellant. H.B. Negi and Sanjay Kalara for the Respondent. ORDER Ashok Jindal, Judicial Member - The appellants are in appeal along with stay applications. 2. After hearing both the sides, we find that the appeals themselves can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the appeals for dis....

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..... Aggrieved from the said decision the appellants are before us. 4. Shri Sagar Shah, Chartered Accountant/learned consultant appeared on behalf of the appellants and submitted that the activity undertaken by the appellants is a manufacturing activity as they are manufacturing solar water heater system. As the said solar system is exempt from Central Excise duty, therefore, they are not liable t....

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.... Kaushal Solar Equipments (P.). Ltd., v. CST Order No. A/84/12/CSTB/C-I dated 31/1/2012] to the adjudicating authority. 5. On the other hand, Shri Sanjay Kalara, learned AR reiterated the impugned orders and submitted that as the appellant has failed to provide the service component separately in their invoices, therefore, the adjudicating authority as well as the appellate authority has rightl....

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....computation of service component from the sales effected during the impugned period and the same has not been considered by the adjudicating authority, therefore, we find that the matter needs examination to find out the service component from the data provided by the appellants. We further observe that in the case of Kaushal Solar Equipments (P.) Ltd.(supra) also this Tribunal has remanded the ma....