TMI Blog2011 (8) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... lier who is another 100% EOU - the processes involved is a chemical process known as solvent extraction method and considering the nature of raw materials, the processes undertaken on the said raw materials and the end-product, we are, prima facie, in agreement with the claim of the applicant that they are undertaking manufacture of excisable goods on job work basis - pre-deposit waived - ST/982- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the activity of decaffeination involved extensive processing and emergence of products namely caffeine and decaffeinated tea which are products, different from the black tea supplied by M/s. Indian Products Ltd. It is contended that the decaffeinated tea is meant for special class of customers like pregnant ladies, people with hyper tension and children and the same conforms to US Food and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 Rs. 11,95,982-00 Rs. 23,920-00 (E. Cess) Rs. 11,960-00 (SHE Cess) Penalties u/s 76 77 ST/987/2009 Nov., 2008 - March, 2009 Rs. 47,41,783-00 (Tax + E. Cess +SHE Cess) Penalties u/s 76 77 The total service tax demand amounts to Rs. 2,99,14,454/-. 3.1. Ld. Advocate after explaining the processes undertaken on the black tea received, claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processes involved do not amount to manufacture. In this regard, he relies on the ratio of the decision of Hon ble Supreme Court in the case of CCE, New Delhi-1 v. S.R. Tissues Pvt. Ltd. [2005 (186) E.L.T. 385 (S.C.)]. 5. We have carefully considered the submissions and carefully perused the records. Prima facie, the products emerging after processes undertaken by the applicant which is decaffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utting of jumbo rolls of toilet tissue which was held to be not amounting to manufacture. In these circumstances, the demand of service tax, prima facie, is not justified. 7. In view of the above, we waive pre-deposit of the dues as per the impugned order and stay recovery of the dues till the disposal of the appeals. 8. Stay petitions allowed. (Pronounced dictated in open Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
