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2015 (10) TMI 779 - CESTAT MUMBAI

2015 (10) TMI 779 - CESTAT MUMBAI - TMI - Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not Appellant contested that medicines manufactured containing alcohol undoubtedly arise out of manufacturing process Revenue contented that exemption from payment of service tax under business auxiliary services can be claimed only when excisable goods are manufactured.

Held That:- Appella .....

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STAT, MUMBAI] and Midas Care Pharmaceuticals Vs. Commr. Of C. Ex. Aurangabad [2010 (1) TMI 247 - CESTAT, MUMBAI] followed - Decided in favour of the assessee. - Appeal No. ST/25/2010-Mum - Dated:- 30-6-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.S.Pruthi, Member (Technical), JJ. For the Petitioner : Shri Makarand Joshi, Advocate For the Respondent : Shri K.S. Mishra, Addl. Commissioner (A.R) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. PII/PAP/190/200 .....

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ate Ltd, Mumbai for manufacture of the product called Bayer Tonic II on job work basis; that the product Bayer Tonic II was an alcoholic preparation which was not covered under the Central Excise Tariff Act and accordingly, the activity of manufacture of the said product for other persons attract service tax under the taxable category of Business Auxiliary Service (BAS in short) ; that since the Bayer Tonic II is non-excisable product, the activity does not amount to manufacture under the defini .....

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/- should not be recovered under Section 73 (1) of the Finance Act, 1994 (hereinafter referred as the Act), interest under Section 75 of the Act should not be recovered and penalty under Section 76 and 77 of the Act should not be imposed; that on adjudication, the demand raised in the SCN was confirmed along with interest, in addition to imposing penalty under Section 76 and 77 equal penalty under Section 78 of the Act. 3. Aggrieved by such an order appellant filed an appeal before the first app .....

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s manufactured by the appellants undoubtedly arise out of manufacturing process. He would submit that since the definition of business auxiliary services excludes any activity that the amounts to manufacture as per provisions of section 2 (f) of Central Excise act, 1944, does not mean that medicines containing alcohol are not manufactured items. He would submit that the issue is now squarely settled by the judgement of Tribunal in the case of Rubicon formulations Pvt. Ltd., Vs. C.C., C.E. & .....

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ds. 7. The issue involved in this case is whether manufacturing of medicines containing alcohol is not amounting to manufacture and liable for service tax under business auxiliary services or otherwise. It is undisputed that appellant is manufacturer of medicines which contains alcohol. The exemption from payment of service tax is available to a job worker as if the activity amounts to manufacture of excisable goods; the products manufactured containing alcohol is not covered under the Central E .....

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