9911796707
TMI Blog2014 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery owned by the appellant and the same was in pursuance of the scheme approved by the BIFR. The ATL is clearly manufacturer of excisable goods and, undisputedly, duty is being paid by them. On a close perusal of the agreement, we do not agree with the submission that the same should be treated only as an agreement for supply of manpower. Even otherwise, we, prima facie, agree with the views expressed by the learned senior advocate that whatever service tax to be paid on the alleged “manpower recruitment or supply service” was available as credit to ATL in respect of the goods manufactured in the same premises and, therefore, it is a clear case of revenue neutrality - Stay granted. - ST/662/2012 - Stay Order No. 1558/2012 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and cleared in the name of ATL on payment of excise duty by ATL. The Cenvat credit of service tax paid by the appellant on the rentals received from ATL was being taken by ATL for payment of excise duty on the tyres manufactured in the said factory. In pursuance of show-cause notice dated 7-4-2011, the Commissioner held that inasmuch as the employees of appellant were utilized for manufacture of tyres for ATL, the payments received towards salary and other dues of the employees should be treated as payments towards manpower recruitment or supply service and confirmed demand of service tax amounting to ₹ 11,60,78,714/- along with interest and imposed penalties. 3. The learned senior advocate for the appellant, after taking us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llo brand in the plant and machinery owned by the appellant and the same was in pursuance of the scheme approved by the BIFR. The ATL is clearly manufacturer of excisable goods and, undisputedly, duty is being paid by them. On a close perusal of the agreement, we do not agree with the submission that the same should be treated only as an agreement for supply of manpower. Even otherwise, we, prima facie, agree with the views expressed by the learned senior advocate that whatever service tax to be paid on the alleged manpower recruitment or supply service was available as credit to ATL in respect of the goods manufactured in the same premises and, therefore, it is a clear case of revenue neutrality. 6. In view of the above findings, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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