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TMI Blog2016 (8) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... Jindal, Member (Judicial) Present for the Appellant: Shri Harvinder Singh, AR Present for the Respondent: Ms. Krati Somani, Advocate ORDER The Revenue is in appeal against the impugned wherein the Commissioner (Appeals) has allowed the credit availed by the respondent on the services, namely, manpower and recruitment supply agency service and security service availed by the job worker, who is exclusively manufacturing the goods on behalf of the respondent. 2. The facts of the case are that during the course of scrutiny, it was revealed that the respondent has availed the credit on manpower and recruitment supply agency service and security service which was availed by the job worker and not by the respondent. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue before me is whether the respondent is entitled to avail credit on the services used by the job worker who is exclusively manufacturing the goods on behalf of the respondent by availing exemption under Notification No. 214/86-CE dated 25.3.1986 or not. For better appreciation, Rule 3 of Cenvat Credit Rules, 2004 is extracted herein below:- RULE 3. CENVAT credit - . - (1) A manufacturer or producer of final products or a [provider of output service] shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - (i) to (x) - -------------------------------------------------- [(xi) the additional duty of excise leviable under [section 85 of Finance Act, 2005 (18 of 2005),] paid on - (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is entitled to avail the credit of the services availed by the job worker. The said issue has been not examined in the case of Godrej Sara Lee Ltd. and Zenith Machine Tools Pvt.Ltd. (supra). Therefore, those decisions are not applicable to the facts of the case. Moreover, in the case of MRF Ltd., this Tribunal has examined the said issued in detail and thereafter this Tribunal has observed as under: 10 . I have considered the arguments from both sides. The definition of input services , nowhere specifies that the services have to be received and utilized within the factory. This position has been clearly held by the Tribunal in the case of Maharashtra Seamless Ltd. (supra). Rule 3 of the CENVAT Credit Rules specifically provides ..... X X X X Extracts X X X X X X X X Extracts X X X X
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