TaxTMI 
TaxTMI 
2026 (2) TMI 966
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....mited (GCPL) is engaged in manufacturing and selling of household insecticide, house-care products, shoe care products etc. and the Appellant, M/s. Colortek (Meghalaya) Pvt. Ltd. was engaged in the business of processing of various personal care products such as toiletries, cosmetics and other related products. 2.1. Vide agreement dated 12.10.2001 and 25.03.2007 the Appellant agreed to process the products of GCPL viz. Brylcreem and Kiwi products in all its variants and such other items as may be added from time to time by mutual agreement, for which GCPL shall provide the raw material and technical know-how and the required plant and machinery. 2.2. Some of the relevant terms of the Agreement entered into are provided below: ....
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....services for GCPL to manufacture the products. (iii) GCPL is the manufacturer providing raw materials and is engaged in manufacturing activities by using their own machineries. (iv) The Appellant has suppressed information to evade payment of service tax. 2.7. Being aggrieved by the impugned order, the Appellant is before us. 3. The ld. Counsel for the Appellant submits that the present issue in no longer res-integra and is settled by the decision of this Tribunal in the case of in the case of M/s. Winsor Fashion Private Limited and M/s. Neo Plast Private Limited v. CCE & ST, Guwahati - 2024 (3) TMI 238 - CESTAT Kolkata held that the activities undertaken by Winsor Fashion and Neo Plat, for GCPL, which are similarly ....
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.... service tax which would have been paid by the Appellant would become available as Cenvat Credit to GCPL. In this regard, he relies on the following decisions: (i) P. R. Rolling Mills Pvt. Ltd. v. Commissioner of C. Ex., Tirupathi - 2010 (249) E.L.T. 232 (Tri. - Bang) affirmed in 2010 (260) E.L.T. A84 (S.C.) (ii) M/s. Sri Gayatri Minerals Pvt. Ltd. v. Commr. of CGST & CX, Bolpur Commissionerate - 2023 (8) TMI 700 - CESTAT Kolkata 3.5. Thus, it is humbly submitted that the demand of service tax is liable to be set aside on this ground alone. 3.6. The impugned order has confirmed the demand by invoking the proviso to Section 73(1) of the Finance Act, 1994. However, the Department has failed to bring to light any positi....
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....der:- "10. Further, in appellant's own case for another period, again the issue was examined and on that basis the adjudicating authority has observed as under:- "3.4 From the submission and documents submitted by the said Noticee, I find that the said Noticee had entered into an Agreement with M/s. Godrej Consumers Products Limtied (GCPL) for providing job work services. In terms of agreement, the said Noticee undertook an activity of manufacturing of mosquito coils in accordance with the specifications given by the GCPL at the GCPL factory premises. In lieu of the said services, GCPL paid job work charges for the quantity of products processed by the said Noticee. GCPL paid Central Excise duty on the clearance of final p....