2014 (6) TMI 458

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..... the provisions of Rule 4(5) of Cenvat Credit Rules, 2004, i.e. Job Work. In our considered view, the service tax liability on the appellant under the category of Management, Maintenance and Repair, prima facie, may not arise, as it is on record that the plant capacity which has been made available to M/s. Gharda Chemicals was their own plant and which they were not using. Accordingly, we find tha .....

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..... been making available excess plant capacity available with them for manufacturing of insecticides to one M/s. Gharda Chemicals Limited which is done under the provisions of Rule 4(5) of Cenvat Credit Rules, 2004, i.e. Job Work. In our considered view, the service tax liability on the appellant under the category of Management, Maintenance and Repair, prima facie, may not arise, as it is on record .....

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