2026-VIL-1232-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption from Service Tax for Intermediate Production Process Job Work in Liquor Manufacture under Entry 30(c) of Notification No. 25/2012-ST - Appellant undertook job work activities for liquor manufacturers including repacking of old bottles, repackaging of glass bottles, barcode sticking, and cleaning of bottles and claimed exemption from service tax under Serial No. 30(c) of Notification No. 25/2012-ST - Department denied the exemption contending that the activities did not constitute an intermediate production process and were not essential to the manufacturing process, and hence were liable to service tax - Whether the activities undertaken by the appellant constitute an intermediate production process carried out as job work in relation to the manufacture of liquor and qualify for exemption under Entry 30(c) of Notification No. 25/2012-ST – HELD - Each activity undertaken by the appellant facilitated or completed a particular stage in the production, finishing and marketability of the final product. The activities undertaken formed part of the process resulting in manufacture or finishing of liquor and constituted an intermediate production process carried out as job work in relation to liquor manufacture on which appropriate State Excise Duty is payable by the principal manufacturer – Further, as per the CBEC Circular F.No.249/1/2006-CX-4 dated 27-10-2008, the manufacturing process includes any process incidental or ancillary to the completion of a manufactured product and that packaging and bottling of liquor come within the ambit of manufacture as defined under Section 2(f) of the Central Excise Act, 1944 - The job work undertaken by the appellant is an intermediate production process essential for completion of the manufacturing process of alcoholic liquor and the appellant is entitled to the benefit of exemption under Serial No. 30(c) of Notification No. 25/2012-ST - The demand of service tax is set aside and the interest and penalties imposed were also set aside. However, late fees and interest for delay in filing returns for certain periods were confirmed – The appeal is partly allowed
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