Custom, Excise & Service Tax Tribunal
Cce, Jalandhar vs M/S. Bhawani Shankar Castings Pvt. Ltd on 30 June, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R.K.Puram, New Delhi-110066.
Principal Bench, New Delhi.
ST/414/07
(Arising out of Order-in-Appeal No.146-147/CE/Appl/Jal/07dt.30.4.07 passed by the Commissioner of Central Excise, Jalandhar)
CCE, Jalandhar Appellant
Versus
M/s. Bhawani Shankar Castings Pvt. Ltd. Respondent
Appearance Sh. Fateh Singh, Authorised Departmental Representative(DR) For Appellant Sh. Sudhir Malhotra, Adv. For Respondent Coram: Honble Mr. D.N.PANDA, JUDICIAL MEMBER Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL) Date of decision: 30.6.09 Order No._______________________ Per D.N.Panda:
This appeal has involved the only issue whether weighment certification of goods undertaken by the appellants on their Dharam Kanta is covered under the ambit of Business Auxiliary Services in terms of sub-clause (i) of clause (19) of Section 65 of the Act. This issue has already been decided by the Tribunal in the case of CCE, Chandigarh vs Northern Computer reported in 2009(13)STR34(Tri.-Del.).
2. In view of issue being settled, Revenues appeal is dismissed. Order dictated in the open Court.
(D.N.Panda) Judicial Member (Rakesh Kumar) Member Technical km