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M/s. Guru Nanak Cold and General Mills Versus C.C.E. &S. T., Jaipur-I

2015 (8) TMI 306 - CESTAT NEW DELHI

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 .....

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/STAY/60176/2013-CU[DB] In Appeal No. ST/59494/2013-CU[DB] - Stay Order No. 51756/2015 - Dated:- 12-5-2015 - Hon ble Justice G. Raghuram, President And Hon ble Mr. R.K. Singh, Member (Technical),JJ. For the Appellants : Shri Mayank Garg, Advocate For .....

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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 appel .....

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amount to manufacture or even manufacturing process but it is certainly a service which is clearly covered under the category of Business Auxiliary Service as defined in Section 65 (19) of the Finance Act, 1994. 4. We have considered the facts of the .....

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ory (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 .....

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mount ot production or processing of goods, as there is no permanent or temporary change in milk other than lowering of the temperature by the process of chilling of milk, due to which it can be transported over long distance without getting sopiled. .....

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ere must be some change in the raw-material subjected to process, though by that change no new product with distinct characteristic, commercial identity and usages has emerged. The process of chilling of milk to make it fit for long distance transpor .....

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