2013 (10) TMI 1109

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..... es, 2004 for carrying out the process on job work basis. The applicant carried out the necessary processes of machining, like grinding, cutting and drilling etc. as per the direction of the principal raw material supplier M/s. Durgapur Steel Plant. After carrying out such processes these goods were returned to the raw material supplier i.e. M/s. Durgapur Steel Plant, where further processes viz. u .....

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..... f pre-deposit of Service Tax of Rs.2.15 Crores and equal amount of penalty imposed under Section 78 and penalties under various other provisions of the Finance Act, 1994. 2. The Ld. Chartered Accountant appearing for the applicant has submitted that the applicant are carrying out the processes of cutting, grinding, drilling, machining of black forged wheels/axles supplied by M/s. Durgapur Steel .....

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..... ed Service Tax on the processes carried out by them in their factory under the category of Business Auxiliary Services since such processes do not amount to manufacture. 4. Heard both sides and perused the records. We find that the forged axles and wheels were received by the applicants against Annexure-II Challans as prescribed under Rule 4(5)(a) of CENVAT Credit Rules, 2004 for carrying out th .....

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