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TMI Blog2015 (10) TMI 2287X X X X Extracts X X X X X X X X Extracts X X X X ..... Knoah Solutions Pvt.Ltd.-[2010 (6) TMI 452 - CESTAT, BANGALORE]. The contention of the Revenue that the activity of processing of chips is a manufacturing process and that it would fall within the definition of 'manufacture' as under section 2(f) of Central Excise Act, 1944 does not find merit at all. - Refund allowed - Decided against Revenue. - Appeal No. E/2274/2009-SM - Final Order No. A/51954/2015-SM(BR) - Dated:- 12-6-2015 - Sulekha Beevi CS, Member (J),J. For the Appellant : Shri M R Sharma, AR For the Respondent : Shri Karan Sachdev, Adv. ORDER Per: Sulekha Beevi CS: The Revenue has filed this appeal challenging order of refund of cenvat credit of ₹ 21,20,532/-. 2. The respondent is a 100% EOU and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under- Section 65 (19) business auxiliary service means any service in relation to- (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client: or (ii) Promotion or marketing of service provided by the client; or Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, service in relation to promotion or marketing of service provided by the client includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo; (iii) any customer care service provided on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and that it would fall within the definition of 'manufacture' as under section 2(f) of Central Excise Act, 1944 does not find merit at all. The services provided by respondents for their parent company is designing the new semiconductor chip which has been conceptualized, after conduct of testing and validation, it is exported for further processing to parent company and respondents provide after sales support. The authorities below have relied upon the report dated 17.11.08 which was based on observation of the activity after visit to the premises of the respondent. 5. I, therefore, find no ground to interfere with the concurrent findings arrived at by adjudicating authority as well as the appellate authority. The appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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