2015 (12) TMI 1309

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.... Respondent : Shri L Patra, Authorised Representatives ORDER Per : Mr.P.K. Das, After hearing both the sides and on perusal of the records, I find that the appellants are engaged in the manufacture of excisable goods viz., Industrial Racks etc., classifiable under the Chapter 94 of the First Schedule to the Central Excise Tariff Act, 1985. They are also providing output service under the catego....

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....he manufacture of the finished products. 3. I find that the appellant was registered with the Service Tax authorities having Registration No AADCC6772BST003. The Learned Advocate placed the copy of the Service Tax Registration certificate. The appellant also drew the attention of the invoices issued by them as Service Provider indicating the Service Tax Code Number. It is evident from the record ....