2018 (7) TMI 179

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....BER Shri Ravi Raghavan, Advocate & Shri H. Shukla, C.A. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Revenue(s) ORDER Per Shri V. Padmanabhan : For the reasons mentioned in the application, the early hearing is granted. With the consent of both sides, the appeal is taken up for disposal on merit. 2. The present appeal is filed against the Order-in-Original No....

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....ppeal. 4. With this background, we have heard Shri Ravi Raghavan, ld.Counsel for the appellant as well as Shri S.Mukhopadhy, ld.A.R. for the Revenue. 5. It is the submission of the ld.Advocate for the appellant that the design and drawings supplied by the customers, were used within the factory for preparation of moulds. Such moulds are repeatedly used in the manufacture of forging for the c....

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....d carefully perusing the record, we find that the appellant has been supplied the design and drawings and were paid certain amount towards preparation of moulds. Such moulds are used repeatedly in the manufacture of forging and until cleared out of the factory are eligible for excise duty exemption under Notification 67/97 for captive consumption. It is observed that the design and drawing supplie....

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.... the case where amount is received for design and development of tooling, which has been held to be not chargeable to service tax. The relevant portion of this order is reproduced below : "4.We find that as per the provision of the Finance Act, 1994, the consulting engineer means any professionally qualified engineer or engineering firm who either directly or indirectly, renders any advic....