TMI Blog2020 (3) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... to the principal manufacturer - credit availed on various inputs used for their own manufacture as also for galvanization on job-work basis, they were reversing the credit in respect of the goods so used for galvanization - benefit of N/N. 10/2006-CE. - suppression of facts or not - time limitation. Revenue entertained a view that galvanization undertaken by the appellant is not a manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the appellant, the extended period is not available to revenue - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.51848 of 2014-[DB] - FINAL ORDER NO-70231/2020 - Dated:- 6-2-2020 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajesh Chhibber, Advocate for the Appellant Shri Rajeev Ranjan, Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were reversing the credit in respect of the goods so used for galvanization. Such reversal of credit was being duly reflected by them in their RG-12 returns. It may not be out of place to mention here that hand-pumps (whether galvanized or ungalvanized) are unconditionally exempt in terms of Notification No.10/2006-CE. 2. Revenue entertained a view that galvanization undertaken by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er were unconditionally exempted. The same cannot be held to be a service falling under the category of Business Auxiliary Service . Learned Advocate has also challenged the impugned order on the ground of limitation by submitting that the entire facts were known to the revenue inasmuch as they were reflecting the job work in their returns along with the fact of reversal of Cenvat credit. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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