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2010 (9) TMI 622 - AT - Service TaxCENVAT credit on service tax - Job work - Business Auxiliary Services - The respondent to take the work of crimping and soldering done by such contract labourers and on that job work, they paid service tax to the labour contractor and availed CENVAT credit - It is found that the activity of the process of crimping and soldering carried out by the respondent on the inputs like PVC coated GI wires, Aluminum Filled Shells, Fuse heads etc. supplied by its principal results in to manufacture of distinct and new product namely detonator and therefore it does not fall under the purview of Business Auxiliary Services And once it does not fall under the BAS, availing of exemption under Notification No. 8/05 does not arise - Hence, the decision of Sterlite Industries (I) Ltd. is squarely applicable to the facts of this case - Hence, do not find infirmity in the impugned order and the same is upheld - Decided in favour of assessee.
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