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TMI Blog2010 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... Hearted Thermic fluid for the manufacture of Pre-cured Tread Rubber - Held that: the issue is decided by the Co-ordinate Bench in the case of General Precured Treads (P.) Ltd. v. CC&CE [2009 -TMI - 34004 - CESTAT, CHENNAI)- Decided in favour of assessee. - ST/655 OF 2008 - 661 OF 2010 - Dated:- 12-3-2010 - M.V. RAVINDRAN, J. M.M. Ravi Rajendran for the Appellant. Joseph Kodianthara f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity undertaken by the party was a service rendered as per clause (iv) i.e., procurement of goods or services, which are inputs for the client, under the definition given under 'Business Auxiliary Service', under section 65(19) of the Finance Act, 1994. In the absence of the service like supplying of heat energy, the manufacturing process carried out by M/s. Anchor Treads (P.) Ltd. was not complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel appearing on behalf of the respondents submits that the issue is now decided vide Final Order No. 547/09, dated 15-5-2009 by the South Zonal Bench of Tribunal at Chennai. He produces a copy of the same. 5. After hearing both sides and perusal of the records, I find that the issue in this case is regarding, the taxability of the services rendered by the respondent for supply of Hearted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir factory and such supply will not amount to procurement of goods or service which are inputs for the client for the reason that the appellants are not procuring input in question through a third person and supply directly to the client but are heating the oil in their premises, using the same in their own premises and supplying only the excess heated oil through pipelines to the other neighbou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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