9911796707
TMI Blog2018 (8) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... BIJAY KUMAR, TECHNICAL MEMBER Shri K. Chowdhury, Supdt. (A.R.) for the Revenue (s) Shri Ravi Raghvan, Advocate and Shri H. Shukla, C.A. for the Appellant (s) ORDER Per Shri P.K. Choudhary: The present appeal is filed by the Revenue against the Order-in- Original No.97/ST/Commr./2008 dt.31.03.2008 passed by Commissioner of Central Excise Service Tax, Ranchi. 2. Briefly stated the facts of the case are that the respondents, M/s Bokaro Power Supply Corporation Ltd., (in brief M/s BSPCL) were engaged in the production of electricity and steam. M/s Steel Authority of India Limited (in brief SAIL) with a view to strengthen its core business of steel manufacturing, transferred its entire business and undertaking of 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Act, 1994 as amended. Hence the present appeal before the Tribunal. 3. The ld.A.R. appearing for the Appellant-Revenue reiterates the grounds of appeal and prays for setting aside the impugned order. 4. The ld.Advocate appearing on behalf of the Respondent, submits written submissions and compilation of statutory provisions and the case laws. The ld.Advocate submits that during the relevant period, coal was being supplied by M/s SAIL since the Coal Linkage was available to M/s SAIL and in terms of the Power and Steam Purchase Agreement, the supply of coal by SAIL was only a temporary arrangement till the coal is available to the Respondent. The ld.Advocate further submits that to qualify for exclusion, the process must amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customers or vendor, public relation services, management or supervision and includes services as a commission agent, but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. As per this definition, any activity involving manufacture of any goods within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944 is not subject to tax under the head Busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, a definition of manufacture under Section 2(f) of the Central Excise Act, 1944 is an inclusive definition and therefore, it is very clear that it is not necessary that all the inclusive definitions should be satisfied together in any particular case. The request of the learned Jt. C.D.R. to defer the decision in respect of the Appeals for a future date, is also not acceptable in view of the settled position of law and precedent decision of the Tribunal on the same, which has not been reversed by any higher judicial forum. Accordingly, applying the ratio of the decision of the Tribunal in the case of CMS(I) Operations Maintenance Co. (cited supra), we hold that the Appellants have manufactured electricity which is a manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
