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Mistair Health & Hygiene Pvt. Ltd. Versus Commissioner of Central Excise, Pune-II

2015 (10) TMI 779 - CESTAT MUMBAI

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:- Appellant is manufacturer of medicines which cont .....

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ls 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/190/2009 dt. 11.9.2009 vide which the adjudicatin .....

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duct 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 definition of manufacture given under Section 2 .....

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3 (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 appellate authority. After following the due .....

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ly 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. & S.T., Aurangabad 2010 (19) S.T.R. 515 (Tri .....

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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 Excise tariff Act. 8. It is noticed from th .....

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