2017 (9) TMI 1756

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..... 93 - CESTAT NEW DELHI], where it was held that chilling of milk is not Business Auxiliary Service covered by Section 65(19)(v) of the Finance Act, 1994 - appeal allowed - decided in favor of appellant. - Appeal No. ST/2823/2012 - ST/A/56899/2017-CU(DB) - Dated:- 26-9-2017 - Justice Dr. Satish Chandra, President And Shri B. Ravichandran, Member (T) Shri Kumar Vikram, Advocate, for the Appel .....

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..... Learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that the issue stands settled by the Tribunal in the case of Sharma Ice Factory v. CCE, Jaipur-I, 2015 (37) S.T.R. 660 (Tri.-De1.), wherein it was observed that : 5. We have considered the submissions from both the sides and perused the records. There is no dispute about .....

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..... goods by a process, which may not amount to manufacture, Therefore for production , there must be some change in the raw-material subjected to process, though by that change no new product with distinct characteristics, commercial identity and usages has emerged. The process of chilling of milk to make it fit for long distance transportation without getting spoiled, which does not bring into exi .....

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