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TMI Blog2012 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... not shown or produced before the lower authorities and, therefore, it will be appropriate to remand this matter back to the original adjudicating authority to consider the claim - in favour of assessee by way of remand. - E/315/2011 - Final Order No. A/218/2012-WZB/C-IV(SMB) - Dated:- 12-7-2012 - Shri P.R. Chandrasekharan, J. Shri Sunil Agarwal, Advocate for the appellant Ms. D.M. Durando, Dy. Commissioner (A.R.) for the respondent The appeal and stay application are directed against the of Order-in-Appeal No: PKS/406/BEL/2010 dated 27/08/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone II. 2. The facts relevant for this case are as follows: 2.1. The appellant M/s. YG1 Industries (India) Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, the nexus between manufacture of final products and the manpower supply is not established. Accordingly, he disallowed CENVAT credit on these two services. 3.2. The advocate also relies on the decisions of this Tribunal in the case of Cipla Ltd. vs. Commissioner of Customs Central Excise, Pune III 2011 (273) ELT 391 (Tri-Mumbai); Multi Organics Pvt. Ltd. vs. Commissioner of Central Excise, Nagpur 2011 (21) STR 695 (Tri-Mumbai) and SPIC (HCD) Ltd. vs. Commissioner of Central Excise, Chennai I 2006 (201) ELT 386 (Tri.-Chennai) wherein it was held that once service tax has been paid by the service provider the authorities at the service recipient s end cannot dispute the assessment and say that the service provider should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, in respect of the service tax paid on job-work charges for grooving the appellant is rightly entitled for CENVAT credit of the service tax paid thereon. 6.1. Coming to the service tax paid on manpower supply service, I am of the view that if the manpower has been used in or in relation to the manufacture of the final products, the appellant is rightly entitled to avail CENVAT credit of the service tax paid thereon. The appellant has submitted an affidavit along with a copy of the muster roll before me in support of his claim that they have used the labour in or in relation to the manufacture of the final products. However, these documents were not shown or produced before the lower authorities and, therefore, it will be appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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