2017 (1) TMI 1506

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....enance, staff training expenses, subscription charges, insurance expenses and clearing charges. Since the issue in all the appeals is identical, therefore, all the appeals are being disposed of by this common order. The details of the appeals are given below: Appeal No. Period Refund claimed ST/26937/2013-SM 07/2009 to 09/2009 Rs.6,28,119/- ST/26938/2013-SM 4/2009 to 06/2009 Rs.1,91,707/- ST/26940/2013-SM 03/2009 Rs.3,92,608/- ST/26941/2013-SM 10/2009 to 12/2009 Rs.7,71,604/- 2. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of processed gherkins, which are packed in drums, jars and tins and exported to USA. The appellant incurred vario....

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....1. He also submitted that out of the disputed amount, more than 90% amount of refund claims pertains to labour contract service for factory paid to manpower supply agency. He also submitted that appellant supplied the copies of labour bills which represents the amounts paid to labour contract for supply of labour. This is to supplement the permanent workforce in the factory during the peak season, short supply, etc., for manufacture / production process. The appellant's business is seasonal in nature and also labour intensive and in order to render the business at the optimum level, meet customer requirements, hygiene around the factory, food standards, etc., labour contract services are essential and are related to the manufacturing proces....