TMI Blog2018 (5) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - ST/120/2007-DB - Final Order No. 10136 10138/201 - Dated:- 10-5-2018 - Hon'ble Shri S. S Garg, Judicial Member And Hon ble Shri Devender Singh, Technical Member Mr. Raghavendra, Advocate For the Appellant Mr. Parasivamurthy, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 31.1.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are manufacturers of rubberized coir products and other moulded rubber products. They are also undertaking rubber backing and rubbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without properly appreciating the facts and the law. He further submitted that activity undertaken by the appellant is a process which amounts to manufacture as defined under Section 2(f) of the Central Excise Act and therefore, out of purview of the service tax. He further submitted that the appellants are undertaking rubber backing and rubber edging of polypropylene carpets based on job work basis for M/s. Kerafibretex, Cochin. The activity carried out by them is manufacture of rubber mats falling under Tariff Heading No.4016 9100 of Central Excise Tariff Act (CETA). He further submitted that the appellants are using the polypropylene sheets supplied by M/s. Kerafibretex in the process of manufacture. It is his submission that as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the only issue involved in this case is whether the activity carried out by the appellant amounts to manufacture as defined under Section 2(f) of the Central Excise Act, 1944. Further, we find that the appellant is undertaking the work of rubber backing and edging and also using the polypropylene sheet supplied by the principal-manufacturer which amounts to manufacture of rubber mats falling under Tariff Heading 4016 9100. Further, we find that appellant is paying the VAT on the product. Further, the clarification issued by the Government vide letter dated 12.5.2005 clearly shows that service tax is not applicable if the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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