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Issues involved: Appeal against Final Order Nos. 763 to 767 of 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.
Issue 1: Disregarding Board Circular No. 345/4/2005-TRU while deciding the appeal. The Tribunal's decision to disregard the Board Circular raises the question of whether the interpretation of the Central Board of Excise and Customs should be binding upon the Revenue, as held by the Apex Court and other High Courts. The issue revolves around the Tribunal's handling of the Circular in relation to the appeal. Issue 2: Taxability of service provided by respondents in manufacturing excisable product. The Tribunal's finding that the respondents did not provide a taxable service despite manufacturing an excisable product is challenged. The explanation provided regarding the GTA service received by the respondents and its classification as "input service" or "output service" under Cenvat Credit Rules is crucial in determining the tax implications. In a related case, C.M.A. No. 894 of 2008 was dismissed by the Court on July 5, 2013, which led to the rejection of the Revenue's appeal in the present Civil Miscellaneous Appeal. The decision in C.M.A. No. 894 of 2008 served as a precedent for the dismissal of the current appeals, with no costs imposed on either party.
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