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TMI Blog2015 (2) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ul, Superintendent (AR) ORDER Per P.K. Das 1. After hearing both sides at length, we find that the appeal may be decided at the stage of hearing of the EH application. Accordingly, we take up the appeal for hearing and disposal. 2. After hearing both sides and on perusal of the records, we find that the appellants are engaged in the process of grinding of wheat into wheat products such as Maid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arification with the Board by the Chief Commissioner of Central Excise, Coimbatore, who had opined that the process of grinding of wheat into wheat products would amount to manufacture, and hence no service tax levy would arise. Board vide their letter F. No. 11/01/2012-CX.1 dated 18.7.2013 had confirmed the view of the Chief Commissioner s Office Member (Service Tax) also concurred with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on this issue has granted stay vide Misc. Order No. 42592/2013 dated 5.11.13. Another O-in-O passed by the Commissioner vide O-in-O No.52/2012 ST dated 11.11.12 in the case of M/s. Rajaram Flour Mills, confirming the demand of Service Tax of Rs. 71,28,671/- with equal penalty and interest is also pending with the Hon ble CESTAT, SZB, Chennai and a stay order vie Misc. Order No. 40899/2014 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under BAS, has also been accepted in review in consonance with the Board s instructions. 4. We find that the Board has already accepted this issue that the process would amount to manufacture and no service tax is leviable. Therefore, we set aside the impugned order and allow the appeal with consequential relief, if any. The early application is disposed of." 3. In view of the above discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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