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2015 (8) TMI 306 - CESTAT NEW DELHI

2015 (8) TMI 306 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Activity of chilling of milk - Business Auxiliary Service - appellant was providing service of chilling of milk to M/s. Sriganganagar Zila Dugdh Utpadak Sahakari Sangh Ltd. - Held that:- Decision in the case of M/s. Sharma Ice Factory [2014 (6) TMI 493 CESTAT New Delh] followed - appellant has made out a good case for waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the .....

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3,728/- (for the period 26.04.2005 to 10.05.2010) along with interest and penalty. The demand has been confirmed under Business Auxiliary Service on the ground that the appellant was providing service of chilling of milk to M/s. Sriganganagar Zila Dugdh Utpadak Sahakari Sangh Ltd. 2. The appellant has contended that CESTAT in the case of M/s. Sharma Ice Factory Vs. CCE, Jaipur-I [2014 (6) TMI 493 CESTAT New Delhi] has set aside a similar demand. 3. Ld. Departmental Representative on the other ha .....

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demands in the case of M/s. Sharma Ice Factory (supra), CESTAT decided the issue in favour of the assessee observing as under:- 5. We have considered the submissions from both the sides and perused the records. There is no dispute about the nature of the appellant s activity chilling of milk to temperature below 50 Celcius for M/s. SZDUSS Ltd. No other activity like pasteurization etc. is involved. We are of the view that mere chilling of milk to temperature below 50 Celcius for the purpose of .....

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