Service Manufacture of Excisable goods in terms of section 2(f) of Central Excise Act, Not Business Auxiliary Service: CESTAT [Read Order]

By Yogitha S. Yogesh - On September 17, 2023 10:45 am - 3 mins read

Service- Manufacture - Excisable -goods - Central- Excise- Act-Not- Business- Auxiliary- Service-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service of manufacture of excisable goods in terms of section 2(f) of Central Excise Act ,1944 does not falls under definition of business auxiliary service. Gujarat Insecticides Ltd, the appellant was under job-work for the principal M/s Gharda Chemicals…

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