The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication to identify if supply of raw material and installation of green house amounts to manufacture.
The Appellant,M/s. Sriroz Consultants Pvt Ltd is engaged in the activity of sale of green house material and construction of greenhouses as per the requirement of the customers and are therefore required to pay Central Excise duty on the manufacture and clearance of their finished goods with effect from 28.02.2005.
The issue in relation to the present appeal is whether the activities undertaken by the appellants do amount to manufacture of Prefabricated building -Green House or not. In the paper book filed along with the appeal, appellants have enclosed a number of purchase order and invoices which were in reference to the supply of raw material, and the material. In fact there are no purchase orders or invoices for the supply of Green House and no clear cut findings have been rendered by any Authority on this aspect.
Further no documents have been produced to prove that the appellants are paying service tax in respect of the erection and commissioning activities undertaken at the site. Joint commissioner has in his order, only recorded the factum of issuance of notice demanding service tax and its adjudication.
A Division Bench consisting of Sanjiv Srivastava, Technical Member and Ajay Sharma, Judicial Member observed that “All these facts need to be ascertained and final view needs to be taken in the matter for ascertaining whether the activities undertaken by the appellant amounted to manufacture of prefabricated building – green house.”
“In view of the above in our view the matter needs to be remanded back to the original authority to reconsider the issue of manufacture and for recording the findings” the Tribunal added.
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