2017 (5) TMI 1347

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....(CA) for the Appellant Mr. Sanjay Jain, DR for the Respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 30.04.2012 passed by the Commissioner (Adjudication), Service Tax, New Delhi. 2. Brief facts of the case are that the appellant is engaged in undertaking the process of Electroplating/ painting on thesemi finished goods received from M/s. Her....

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....ion of the demand towards wrongly utilized cenvat credit. In the process of adjudication, the original authority vide the impugned order dated 03.04.2012 has confirmed demand of Rs. 50/74,588/-along with interest. Besides, penalties were also imposed under Rule 15 ibid and Section 76 of the Finance Act, 1994. 3. Heard both sides and perused the case records. 4. The short question involved in....

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....client for use in or in relation to manufacture of any other goods, on which appropriate excise duty is payable. On fulfillment of such conditions, the appellant was extended the benefit of non-payment of service tax. Such exemption though conditional, is availed by the appellant. Hence, the mischief of Rule 6(3) of the Cenvat Credit Rules, 2004 will get attracted. 6. The appellant pleaded that....

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....-LB) and JBF Industries vs CCE & ST, vapi 2014 (34) STR 345 (Tri.-Ahmd) are on this basis. However, in the present case, Notification 8/2005-ST provides for exemption from Service Tax, when the process undertaken does not amounting to manufacture. There is no further follow up of service tax liability at the hands of principal manufacturer. Accordingly, we hold that the ratio adopted for 214/86-CE....