2024-VIL-1142-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Job Work - Appellant had undertaken the process of chrome plating by electroplating on gravure printing cylinders received from different manufacturers and collected job charges from them - principal manufacturers subsequently used these chrome plated gravure printing cylinders for their printing machinery as capital goods and did not pay any Central Excise duty on the same – Demand of service tax on the job charges collected by the appellant - Whether the job work activity carried out by the appellant is eligible for exemption under serial no. 30(c) of Mega Notification No. 12/2012-ST, even though the cylinders on which the job work was carried out were not cleared on payment of duty by the principal manufacturer – HELD - the job work activity carried out by the appellant, i.e., chrome plating by electroplating process on gravure printing cylinders, is directly related to the manufacture of excisable goods by the principal manufacturer, on which appropriate duty is payable - the exemption under serial no. 30(c) of the Mega Notification covers any intermediate production process as job work in relation to any goods on which appropriate duty is payable by the principal manufacturer. The words "in relation to" are quite wide and cover all the processes which are used in relation to the manufacture of excisable goods by the principal manufacturer, on which excise duty is payable. Accordingly, the job work activity carried out by the appellant is eligible for exemption under serial no. 30(c) of Mega Notification No. 12/2012-ST - the impugned order is set aside and appeal is allowed
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