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TMI Blog2018 (7) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... is no allegation raised in the SCN that the appellant’s activity would fall under Management, Maintenance or Repair Service and the demand is raised in the SCN under the head BAS. The Commissioner (Appeals) has travelled beyond the SCN to confirm the demand under Management, Maintenance or Repair Service - demand cannot sustain. Appeal allowed - decided in favor of appellant. - ST/283/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs who send the goods under job challans under Notification No. 214/86-Cx and other category is the manufacturers of paper and paper board articles. The third category is the group concern of the appellants namely M/s. Dhanalakshmi Paper Mills Pvt. Ltd. The department was of the view that except for the first category the appellants are not eligible for exemption under Notification No. 8/2005 as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, Maintenance or Repair Service as the entire activity is reconditioning of old and worn-out cylinders and rolls. That the original authority had confirmed the demand under BAS whereas the Commissioner (Appeals) accepted the contention of the appellants and held the activity to be taxable under Management, Maintenance or Repair Service. Thus, the Commissioner (Appeals) has travelled beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng assigned to it in clause (d) of Section 2 of the Central Excise Act, 1944; (c) manufacture has the meaning assigned to it in clause (f) of Section 2 of the Central Excise Act, 1944. The appellants are doing the job of surface grinding of the cylinders supplied by their customers and after completion of the job they are returned to the clients. The original authority held that no new pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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