2010 (6) TMI 156 - AT - Service Tax

Cenvat Credit- Notification No. 214/86-CE -The dispute in the present appeal is to the credit of service tax paid by them on the various services availed, which stand utilized by them in the manufacture of goods on job work basis. Held that- the duty paid on input services is admissible to the job worker clearing the goods to principal manufacturer under Notification No. 214/86-CE. Thus, set aside the impugned order and allow appeals with consequential relief to the appellants.

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant regarding the credit of service tax paid on services utilized in manufacturing goods on job work basis. The decision was based on precedents from the Tribunal and allowed the appeals with consequential relief to the appellants.