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2015 (9) TMI 1220 - CESTAT MUMBAI

2015 (9) TMI 1220 - CESTAT MUMBAI - TMI - Manpower Recruitment or Supply Agency service - Job work or contract labor - activity of cutting, drilling, punching, bending, notching of materials as the work orders within the factory of principal - Imposition of interest and penalties - Held that:- the department's case that the respondents were supplying labour seems to be incorrect as the first appellate authority scanned the bill raised by respondents which indicates that the charges which are pai .....

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harging the Central Excise duty on such goods. - respondent was correct in bringing to our knowledge the judgment of the Tribunal in M/s. Yogesh Fabricators [2015 (8) TMI 1013 - CESTAT MUMBAI] which is squarely covering the issue in their favour. - impugned orders are correct and legal and does not suffer from any infirmity - Decided against Revenue. - Appeal No. ST/735/10-Mum ST/CO/03/12 , Appeal No. ST/738/10-Mum - Dated:- 13-5-2015 - M. V. Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ .....

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he Adjudicating Authority confirmed demands raised along with interest and imposed penalties. The first appellate authority on appeal set aside the said demands relying upon the judgment of the Tribunal in the case of Ritesh Enterprises 2010 (18) STR 17 (Tri-Bang). It is noted from the records that both appellants are rendering service to M/s. Amitasha Enterprises P. Ltd. who issued works orders in favour of the appellants for cutting, drilling, punching, bending, notching of materials on job wo .....

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ntract Labour (Regulation and Abolition) Act, 1970 or doing specific work of cutting, drilling, punching and notching. This would indicate that they are suppliers of contract labour to M/s. Amitasha Enterprises P. Ltd. He would also submit that the licence granted by the office of the registered officer of Government of Maharashtra specifically records the same. He also brought to our notice that judgment of the Tribunal in the case of Ritesh Enterprises (supra), though based on similar circumst .....

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