TaxTMI 
TaxTMI 
2026 (9) TMI 1213
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant : Shri S. P. Siddhanta, Advocate For the Respondent : Shri D. Sue, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order. 2. The facts of the case are that on scrutiny of records and documents of the appellant, it was observed by the Revenue that they had not discharged their Service Tax liability on 'supply of manpo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... job work; and the appellant being a manufacturer of excisable goods, was entitled to avail CENVAT Credit of Service Tax paid on any work related to manufacturing of dutiable final products; the ld. adjudicating authority thus observed that there could not be any ulterior motive to evade the payment of tax. 5. The said order was challenged before the Ld. Commissioner (Appeals). The Ld. Commissi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t. Further, it is also their case that being a revenue neutral situation, the impugned demands are unsustainable. 9. On the other hand, Ld. Authorized Representative of the Revenue has reiterated the findings in the impugned order. 10. Heard the parties and considered their submissions. 11. We find that, admittedly, in this case, whatever tax had to be paid by the appellant, the same was ....