2016 (3) TMI 304

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..... d to take the credit. Thus the appellant is not required to pursue the refund application as they have been granted the relief under the said order dt. 30.7.2010 itself. The appellant have not taken the credit for the reason that they were pursuing this refund matter right from show cause notice stage till this appeal stage. The appellant is entitled to take the credit in terms of the adjudication .....

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..... , accordingly the appeal was dismissed. 2. The fact of the case is that the appellant is a manufacturer of parts and components of motor vehicle. They have got the job work done from the job worker i.e. the process of heat treatment of the components. The job worker has paid the service tax on the process of heat treatment and charged to the appellant. The appellant has availed the Cenvat credi .....

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..... of the said show cause notice. On the refund application of the appellant the sanctioning authority has rejected the claim on the merit of the case as well as on unjust enrichment. Aggrieved by the said order the appellant filed appeal before the Commissioner (Appeals), who on merit held that the cenvat credit of the service tax paid by the job worker is admissible. However, he dismissed the appea .....

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..... dit and if the period of litigation in the present appeal is excluded then he withdraws the appeal. 4. On the other hand, Shri N.N. Prabhudesai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterating the findings of the impugned order, further submits that since the appellant has filed refund claim under Section 11B of the Central Excise Act, there is no option accept to p .....

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..... appellant have not taken the credit for the reason that they were pursuing this refund matter right from show cause notice stage till this appeal stage. In my considered view, the appellant is entitled to take the credit in terms of the adjudication order dt. 30.7.2010. I also hold that for the purpose of limitation in taking the credit, the period of litigation in the present case shall stand exc .....

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