TMI Blog2018 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... etion of a manufactured product. If the bottling amounts to manufacture, the Revenue’s stand that the appellant is providing taxable services to the manufacturer of the rectified spirits cannot be upheld - appeal allowed - decided in favor of appellant. - ST/52122/2015-CU[DB] - FINAL ORDER NO.72835/2018 - Dated:- 11-12-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri S.C. Kamra (Advocate) Shri Kartikeya Narayan (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: As per facts on record, the appellants are primarily engaged in the manufacture of sugar and molasses and are also registered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2(d) of Central Excise Act, 1944, the appellant was discharging Service Tax liability. 3. As a result of visit of the Preventive Officers to the appellant s unit on 17.02.2014 and after carrying out the further investigations, Revenue entertained a view that as the appellant was providing services to M/s.PRIPL, they were liable to pay Service Tax on the same. Accordingly proceedings were initiated by way of issuance of a show cause notice dated 23.05.2014 raising demand of ₹ 1.32 Crores (approx.) for the period July 2012 to March 2014. The said show cause notice stands culminated into an order passed by the Commissioner confirming the demand as also imposing penalties. 4. Learned Advocate appearing for the appellant submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madhya Prashdesh High Court in the case of Vindhyachal Distilleries Pvt. Ltd. v. State of M.P. [2006 (3) S.T.R. 723 (M.P.)]. The Hon ble High Court observed that the manufacturing process does not necessarily mean it has to be excisable goods, but would include any process which is incidental or ancillary to the completion of a manufactured product. It was further observed that the analysis that the bottling of liquor can be independent is not correct, as the liquor cannot be sold without bottling as there is a statutory stipulation that the liquor has to be sold in bottles. As such it was held that bottling is a part of manufacturing process and amounts to manufacture. 6. If the bottling amounts to manufacture, the Revenue s stand tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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