TMI Blog2010 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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. - E/792/2009-Mum - A/606/2010-WZB/C-IV/SMB - Dated:- 29-9-2010 - Shri Ashok Jindal, JJ REPRESENTED BY : Shri V.K. Singh, SDR, for the Appellant. Shri Mayur Shroff, Advocate, for the Respondent. [Order] . - The Revenue has filed this appeal. 2. The fact of the case are that the respondent availed CENVAT credit on service tax paid to the labour contractor and paid service tax for that. The respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to observe all the conditions) the existence of an alternate scheme would not be an acceptable defence; (c) With particular reference to Modvat scheme (which has occasioned this reference) it has to be shown that the Revenue neutral situation comes about in relation to the credit available to the assessee himself and not by way of availability of credit to the buyer of the assessee s manufactured goods; (d) We express our opinion in favour of the view taken in the case of M/s. International Auto Products (P) Ltd. (supra) and the Revenue neutrality is not applicable to this case. With regard to the reliance of Sterlite Industries (I) Ltd. (supra) he submitted that in the issue dealt with by the Larger Bench is neither the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned DR is not convincing. Secondly, he argued the decision of Sterlite Industries (I) Ltd. (supra) is not applicable to this case as the have been cleared under exemption Notification and in the case of Sterlite Industries (I) Ltd. (supra) the Larger Bench did not deal such a situation. In the facts of this case 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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