2015 (4) TMI 320

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..... Comm. (AR) For the Respondent : None ORDER Per: M V Ravindran: 1. This appeal is filed by the Revenue against Order-in-Appeal No. SR/30/NGP/2010 dated 20/01/2010 passed by Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. The relevant facts are that the appellant are engaged in the job of conversion of black bars into bright bars for M/s. Sunflag Iron & Steel Company ....

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....t amounting to manufacture. On verification of the records of the appellant for the period 10/09/2004 to 28/02/2005 it was noticed that they have recovered processing charges of Rs. 31,30,543/- from M/s. Sunflag Iron and Steel Company Ltd., Warthi and M/s. NHK Spring India Ltd., Malanpur, however, they have not paid service tax, on processing charges recovered from the above parties for job work u....

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....he appeal could be disposed of at this stage without any representation from the assessee. 5. Learned DR after taking us through the order-in-appeal submits that the first appellate authority had erred in setting aside the order-in-original. It is his submission that services rendered by the assessee would fall under the category of "Business Auxiliary Services" as they are processing goods on ....

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....manufacture, it is not correct or logical to conclude that the same process when carried on job work basis does not amount to manufacturing". This submission of the assessee before the first appellate authority has been accepted, as there are not contrary findings and the Revenue's ground of appeal are also not contradicting the said submissions made by the assessee. In the absence of any c....