The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the manufacturing of drugs like tetracycline, and neocycline are exempted from excise duty and does not fall under Business Auxiliary Service (BAS). Pharmanza India Pvt Ltd, the appellant engaged in the activity of manufacturing drugs like Tetracycline, Neocycline etc….
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