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TMI Blog2015 (11) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... b worker were not received after its crossing by the job worker - Held that: - Sub-rule (1) of Rule 3 is enabling provision, which entitles a manufacturer to take cenvat credit on input, capital goods and input services received by the manufacturer of final product. In case of input service, the requirement is that the same has to be received by the manufacturer of final product. Since, with regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/55653 & 55658/2014-E[SM] - Order No. A/54174-54175/2015-SM[BR] - Dated:- 26-11-2015 - Mr. S.K. Mohanty, Member (Judicial) Appellant By: Mr. Manish Saharan (Advocate) Respondent By: Mr. MR. Sharma DR ORDER Per SK Mohanty : The appellant herein is engaged in the manufacture of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication orders were disposed of by the Id. Commissioner (Appeals) vide the impugned orders dated 12.08.2014, upholding the cenvat demand. Hence, this present appeal is before the Tribunal. 2. Mr. Manish Saharan, the Ld. Advocate for the appellant submits that as per the requirement of sub rule (1) of Rule 3 of the Cenvat Credit Rules, 2004, input service received by the manufacturer of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitles a manufacturer to take cenvat credit on input, capital goods and input services received by the manufacturer of final product. So far as input or capital goods are concerned, the requirement of the said rule is that the goods have to be received in the factory of the manufacturer. Whereas, in case of input service, the requirement is that the same has to be received by the manufacturer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice being not tangible, it is not ascertainable as to how much service is attributable to the goods actually received in the factory after completion of the job work process. 6. In view of above, I am of the considered opinion that service tax paid on the job charges is available to the appellant and the cenvat credit is not required to be reversed, in the eventuality, where lesser quantity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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