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TMI Blog2015 (4) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... 108 - CESTAT, MUMBAI] relied upon where it was held that job worker is entitled to take Cenvat credit on inputs / input services if job work goods has been used by the principal manufacturer in manufacture of final product and on the said goods, the principal manufacturer has discharged duty liability. In the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004, security se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem for their own purpose as well as on job work goods. After manufacturing the goods on their behalf, they cleared them on payment of duty and there is no dispute. The respondent clears the job work done goods to the principal manufacturer without payment of duty and principal manufacturer has discharged duty liability on these job work goods at the time of clearance of final product. This is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be denied. And to take Cenvat credit on security services, he submits that there is no nexus to the security service to the manufacturing activity of the respondent, therefore Cenvat credit on these services is also required to be denied. 4. On the other hand, learned Counsel appearing on behalf of the respondent submits that issue has been settled by Larger Bench of this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it has been held that job worker is entitled to take Cenvat credit on inputs / input services if job work goods has been used by the principal manufacturer in manufacture of final product and on the said goods, the principal manufacturer has discharged duty liability. Therefore, I hold that respondent is entitled to take Cenvat credit on input as well as manpower service. Further, I have gon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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