2023 (9) TMI 1519

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....ce Tax under the head of management, maintenance or repair services. 2. Shri Dhaval K Shah, Learned Counsel appearing on behalf of the appellant at the outset submits that the very same issue in the appellant's own case has been decided by this Tribunal consistently by the following order: CESTAT Ahmedabad, Final Order No. A/10706/2023 dated 24.03.2023 in the case of Gujarat Insecticides Limited Vs. Commissioner of Central Excise & ST, Surat-ii. Gujarat Insecticides Ltd. Vs. Commissioner of Central Excise & ST, Surat-ii (2023) 5 Centax 153 (Tri.-Ahmd) 2.1 He submits that in view of the above decisions having same set of facts in the present case the impugned order is not sustainable. 3. Shri Ajay Kumar Samota, Lea....

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....ase which was decided by this Tribunal vide order dated 06.02.2023. Therefore, except for the period, all the facts are same and therefore as per the judicial discipline we have to follow this Tribunal's order No. A/10212/2023 dated 06.02.2023 wherein this Tribunal has passed the following order:- "4. We have carefully considered the submission made by both sides and perused the records. We find that the demand was confirmed under the head of Management, Maintenance & Repair Service as per section 65(105) (zzg) of the Finance Act, 1994. The Management, Maintenance & Repair service is defined under section 65 (64) of the Finance Act, 1994 which is reproduced below:- "(64) "Management, maintenance or repair" means any servic....

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....enance & Repair Service. Moreover, the activity per se cannot be treated as service itself for the reason that the activities carried out by the appellant is purely of manufacture of excisable goods with the inputs and packaging material supplied by the GCL and the said manufacturing was done on job work basis on behalf of M/s GCL. 4.1 The principle manufacturer M/s GCL has supplied the input and packing material to the appellant under Rule 4(5)(a) of Cenvat Credit Rules, 2004. It is further established that the activities carried out by the appellant is of manufacture of excisable goods on job work basis. The principle manufacturer M/s. GCL is under legal obligation to discharge the excise duty on the job work goods received by th....