2021 (12) TMI 181

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....Standing Counsel For the Respondent : Mr. M. Panda, Advocate ORDER Dr. S. Muralidhar, CJ. 1. The Commissioner of Central Excise, Customs and Service Tax, Bhubaneswar has filed this appeal against the order dated 7th May, 2009 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), East Zonal Bench, Kolkata whereby the appeal filed by the Respondent-Assessee (NTPC SAIL Power....

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....ty. 3. Section 2(f) of the CE Act defines "manufacture" as under: "(f) "manufacture" includes any process,- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture ; or (iii) which, in ....

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....e of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or (v) production of goods on behalf of the client; or (vi) provision of service on behalf of the client; or ....

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....software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems." 5. Clearly, therefore, the Business Auxiliary Service excludes activity that amounts to manufacture. 6. In Orient Paper & Industries Ltd. v. Orissa State Electricity Board 1989 (42) E.L.T. 552 (Orissa), it was held that electricity that has been specified....