2014 (3) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R) PER : P R Chandrasekharan The appeal and stay petition arise from Order-in-Appeal No. US/155/RGD/2013 dated 31.05.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai II. 2. Vide the impugned order, the lower appellant authority has rejected the claim of the appellant that the activity undertaken by them amounts to manufacture and not service activity and, therefore, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ermediate process in the manufacturing activity, on the said intermediate process, Service Tax demand would not arise. He relies on the decision of this Tribunal in the case of Alkyl Amines Chemicals Ltd. Vs. CCE, Pune - III - 2013 (31) STR 27 (Tri-Mum) where in a similar situation, it was held that in the case of movement of goods under Rule 4(5)(a) procedure, Service Tax provisions would be inap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing for the Revenue, on the other hand, reiterates the findings of the lower authorities and submits that the activity undertaken by the appellant does not amount to manufacture and hence the same amounts to service. Accordingly, he prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both sides. 5.1 As the issue lies in a narrow compass, we are o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cited supra. However, the contention of the appellant that it is only an intermediate process and the goods after slitting/cutting were used in further manufacture of SS pipes/tubes on which duty liability is discharged, merits consideration. Notification No. 8/2005-ST provides that in the case of service undertaken by way of job-work and the goods are returned to the original supplier for further....