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TMI Blog2012 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... countant, for the Appellant. Shri S. Dewalvar, Addl. Commissioner (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The appellants are in appeal along with stay applications. 2. After hearing both the sides, we find that the appeals themselves can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the appeals for disposal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved from the said decision the appellants are before us. 4. Shri Jayesh Gogri, Chartered Accountant/learned consultant appeared on behalf of the appellants and submitted that the activity undertaken by the appellants is a manufacturing activity as they are manufacturing solar water heater system. As the said solar system is exempt from Central Excise duty, therefore, they are not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Kaushal Solar Equipments Pvt. Ltd., Order No. A/84/2012/CSTB/C-I, dated 31-1-2012 [2012 (26) S.T.R. 561 (Tri.-Mumbai)] to the adjudicating authority. 5. On the other hand, Shri Dewalvar, learned AR reiterated the impugned orders and submitted that as the appellant has failed to provide the service component separately in their invoices, therefore, the adjudicating authority as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants has provided the data for computation of service component from the sales effected during the impugned period and the same has not been considered by the adjudicating authority, therefore, we find that the matter needs examination to find out the service component from the data provided by the appellants. We further observe that in the case of Kaushal Solar Equipments Pvt. (supra) also this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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