9911796707
TMI Blog2010 (5) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax on the said job work charges - availed Cenvat credit of such service tax paid - Revenue is seeking to recover the same on the ground that M/s. FMGIL is not liable to pay any service tax - should have availed the benefit of Notification No. 8/05-S.T., dated 1-3-2005 - Held that: - said notification can be construed as a conditional one and on perusal of Section 93 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is, during the period from April 2007 to June 2008, appellant had availed Cenvat credit on the service tax paid on the input services rendered by M/s. Federal Mogul Goetze India Ltd., (FMGIL). The appellant herein has sent 'Piston Rings in coil form' under material movement challans to M/s. FMGIL for the purpose of chorme plating on job work basis. M/s. FMGIL had, after completion of cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 for availing the benefit of any Notification issued under the service tax. It is his submission that Section 83 of the Finance Act, 1994 does not adopt or incorporate provisions of Section 5A of the Central Excise Act, 1944. It is his submission that by non-availment of benefit of Notification by M/s. FMGIL, the said M/s. FMGIL has not violated the provisions of the law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaken by them. 5. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that M/s. FMGIL has discharged the service tax liability and raised invoices. It is also undisputed that the appellant herein paid the said amount to FMGIL. On perusal of the Notification No. 8/05-S.T., dated 1-3-2005, we find that the said notification can be constru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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