2021 (5) TMI 802

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....ng raw materials and packing materials  provided by M/s Nirma and issued debit notes for job work charges basedon the quantity (in Kilograms) of detergent powder produced on monthly basis. 1.1 Another agreement dated 28.05.2005 was also entered into with M/s Nirma Limited for conversion of raw materials into soaps and detergents at Bhavnagar factory of M/s Nirma. 1.2 In accordance with above agreement the appellant produced soap and detergent utilizing land building, plant, machinery, raw material and packing materials provided by M/s Nirma and issued bills for such production work on the basis of quantity of goods so produced. M/s Nirma has paid excise duty on full value of soaps and detergents so produced through contract manufactu....

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....Chandra C. Patel 2012 (25) STR 471 (Tri. Amd.) * Jubilant Industries Limited 2013 (31) STR 181 (Tri. Del.) * Shiv Narayan Bansal 2013 (31) STR 747 (Tri. Del.) * ALi Dhara Tax Spin Engineers 2010 (30) STR 315 (Tri. Amd) * Allengers Medical Systems Limited 2009 (19) STR 361 (Tri. Amd.) * Neo Stracto COnstruction Limited 2010 (19) STR 361 (Tri. Amd.) * K. Damodar Reddy 2010 (19) STR 593 (Tri. Bang.) * Hemant V Deshmukh 2014 (35) STR 602 (Tri. Mum.) * Ritesh Enterprises 2010 (18) STR 17 (Tri. Bang.) * Divya Enterprise 2010 (19) STR 370 (Tri. Bang.) 3. On the other hand Shri S.N. Gohil, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We ha....

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....ase demand under man power supply cannot be made. The appellant have vehemently argued on Revenue neutral situation on the ground that if at all the appellant is liable to pay service tax the same is available as cenvat credit to the service recipient i.e. M/s. Nirma Ltd. In this regard, he also submitted the details of payment of excise duty of M/s. Nirma Ltd from PLA/cash. This prima facie show that it is a case of Revenue neutral and by not paying the service tax by the appellant the Government Exchequer is not at any loss, however, since, we have already decided the issue on merit, we are not giving our concluding opinion on Revenue Neutral position. The issue of jurisdiction raised by the appellant is also kept open. As per our abov....