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1. Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is...

2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

3. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

4. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

5. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

6. Process amounting to manufacture or not - mixture of the base paint with different colours, results in a new product or not - The resultant article i.e., the paint of a...

7. Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - AT

8. Manufacture - process of mixing base paint with the colourants to obtain the pain of a desired shade known as “Tinting” - under any circumstances, the activity carried...

9. CENVAT credit - paints which were used for job work activities - cost of paints have been separately shown in the invoices and not recovered from the manufacture -...

10. Even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said...