SB ENGINEERS Vs. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS SERVICE TAX - VADODARA-II
LAWS(CE)-2015-7-10
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 20,2015

Sb Engineers Appellant
VERSUS
Commissioner Of Central Excise And Customs Service Tax - Vadodara -Ii Respondents

JUDGEMENT

H.K.THAKUR,MEMBER (T) - (1.)THIS appeal has been filed by the appellant against OIA No. VAD -EXCUS -002 -APP -378 -14 -15 dated 03.09.2014 under which first appellate authority upheld OIO dated 01.10.2013 passed by the adjudicating authority.
(2.)Shri S.R. Dixit (Advocate) appearing on behalf of the appellant argued that issue involved in these proceedings is whether appellant is required to pay an amount equivalent to 8% or 6% with respect to exempted activities under taken by the job worker which are exempted under Notification No. dated 01.03.2005. Learned Advocate relied upon the following case laws in support of his argument that this issue is now settled: -
"(i) Commissioner of Central Excise, Vadodara - I vs. M/s. Vidya Wires Pvt. Ltd. - [2014 -TIOL -1800 -CESTAT -AHM]

(ii) JBF Industries vs. C.C.E, VAPI [ : 2014(34) S.T.R. 345 (Tri. -AHMD.)]"

(3.)SHRI J. Nagori (AR) appeared on behalf of the Revenue and strongly defended the order passed by the first appellate authority.
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