2017 (11) TMI 26

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..... up together for disposal. 2. The brief facts as in Appeal No.52753/16 are:- (i) Appellant is a registered co-operative society. All members of the society processor roll raw-hand made biris at their home. (ii) These members are located at different places in surrounding villages. The appellant arranges to supply raw material (i.e. Tendu leaves, Thread, Tobacco etc.) at convenient centres place for further processing, as convenient to all surrounding members of society and collection of raw-rolled biris, for further processing in their factory. (iii) The said central/convenient place is called as 'Collection Centre' which is a temporary place, hired or may be the place of one of the members of the society. (iv) The manpower services a .....

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..... ities at the collection Centre as well as at office under Business Support Service is not covered under the definition of BSS as the appellant have used registered mark/ brand of 'Shri Rang Kishanlal Sarda, Nasik' and had sold all the biris manufactured to them as per contract between them. The SCN was adjudicated on contest with order dated 31/03/2015 and Cenvat credit of Rs. 1,82,853/- was disallowed and ordered to be recovered along with interest. Further, equal amount of penalty was imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11 AC of the Act. 4. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals) who after taking notice of the definition of 'input service' as per Rule 2(l) of .....

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..... rowth Manpower Service Private Ltd.' wherein they have raised the bill for staff service charges for the month of April, 2012 to June, 2013. To such staff charges and raised the bills which have been paid admittedly by the appellants. From the annexure to the bill, I find that it is with respect to various persons named in annexure and it is mentioned that they have been paid according to number of days of their work. 7. Thus the bill admittedly pertains to man power (for the wages) incurred by the appellant. Further, it is admitted fact that the appellant is engaged in the manufacture of biris which are hand rolled. As per the practice in the said industry, the workers collect the raw material from factory and roll biris at their homes an .....

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