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1 - 7 of 7 (0.25 seconds)The Mines And Minerals (Development And Regulation) Act, 1957
The Central Excise Act, 1944
The Finance Act, 2018
Section 65 in Finance Act, 1999 [Entire Act]
Sainik Mining Allied Services Ltd, vs Coms,C.Ex,Cus &Amp; S.Tax - Bbsr-I on 11 October, 2018
12.5. Furthermore, as fairly pointed out by the Ld.
Special Counsel for the Revenue, the issue before us
in this appeal is no longer res integra as the same
stands settled by way of a catena of decisions. The
very same issue was analysed by this Tribunal in the
case of M/s. Odisha Mining Corporation Ltd. v.
Commissioner of C.Ex., Cus. & S.T., Bhubaneswar-II
[Final Order No. 77196 of 2025 dated 05.08.2025 in
Excise Appeal No. 75729 of 2016 - CESTAT, Kolkata],
wherein it was held as under: -
Mukesh Metal Industries Pvt. Ltd. vs Commr. Of C. Ex. And Cus. on 21 September, 2006
12.1. We find that in the case of Hind Metals &
Industries Pvt. Ltd. v. Commissioner of C.Ex., Cus.
and S.T., Bhubaneswar-II [2018 (10) G.S.T.L. 547
(Tri. - Kolkata)], this Tribunal has held that the said
activity is liable to Service Tax and does not amount
Page 9 of 10
Appeal No.: E/76180/2016-DB
to 'manufacture'. For the sake of ready reference,
paragraphs 6 and 7 of the said order are reproduced
below: -
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