TMI Blog2018 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of ₹ 58,02,925/- was used for development of tools and said tools were manufactured within the factory of appellant - there is no case for levy of service tax - appeal allowed - decided in favor of appellant. - APPEAL No. ST/2811/2012-CU[DB] - ST/A/71659/2018-CU[DB] - Dated:- 19-7-2018 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or manufacture of final product to be exported to the General Electric Company USA. Revenue considered the said consideration of ₹ 58,02,925/- as consideration for services received by the appellant for providing Business Auxiliary Services for the reason that the appellant had issued invoices to the foreign entity. The issue was adjudicated and service tax was confirmed. The appellant pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer in the name of other unit and the capital goods manufactured by them are used within the factory even then benefit of Notification No.67/95-CE is admissible. 4. Heard the learned A.R. for Revenue who has supported the impugned Order-in-Appeal. 5. Having considered the rival submission and on perusal of record, we find that there was no service involved in the present case and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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