TMI Blog2019 (1) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals) that melting of scrap by electric furnace does not amount to manufacture, does not appeal to us. The same has resulted in emergence of some product, to which the Commissioner (Appeals) has not referred to at all. On the other hand, the facts indicate and establish that the M.S. Castings were emerging in the appellant’s factory. It is also on record that Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a After hearing both the sides we find that service tax of ₹ 6,72,122/- and penalty of identical amount stands confirmed against the appellant on the ground that they are providing Business Auxiliary Services to their principal manufacturers, who sent them the raw materials under Notification No.214/86-CE on the ground that by melting of scrap/pig iron by electric furnace, no new produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order of the Adjudicating Authority. She submits that in spite of the remand proceedings, the Commissioner (Appeals) has simply picked up the earlier Order-in-Appeal with deletion of few paras. 3. Ld. AR for the Revenue reiterates the reasonings adopted by the Commissioner (Appeals). 4. We find that the finding of the Commissioner (Appeals) that melting of scrap by electric furnace do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o far as the same relates to Service Tax of ₹ 6,72,122/-. Accordingly the demand confirmed to the above extent is set aside along with setting aside of penalty. 6. Further, service tax to the tune of ₹ 17,670/- stands confirmed against the appellant in respect of commission earned on trading of commodities etc which learned advocate appearing for the appellant fairly admits was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
