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TMI Blog2013 (8) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (AR), for the Respondent. ORDER Even though only one appeal No. E/492/2012 has been listed for hearing today, the learned counsel submitted that he has received notice in respect of appeal No. E/1821/2012 filed by the same appellant which related to the same issue and for a different period. Since the notice has been issued and it was found that the file was also received by the Court M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs, capital goods and also avails certain credit on the invoices issued by service providers. The unit is also registered under Service Tax Registration No. AAACB6834EST001 for payment of Service Tax under Goods and Transport Agency. 4. During the course of audit, it was observed that the assessee has availed credit on the inputs services in respect of 'Manpower Recruitment or Supply Agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency Services' used exclusively for the manufacture of the exempted goods is irregular under the provisions of Rule 6(1) of Cenvat Credit Rules, 2004. Proceedings were initiated for recovery of input Service Tax credit of ₹ 2,36,696/- availed by the appellant with interest and proposing penalty under Rule 15 of Cenvat Credit Rules. Both the lower authorities have confirmed the demand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that products manufactured are to be used in the manufacture of final products which suffer duty. 6. In the case of Aurangabad Auto Engg. Pvt. Ltd. v. CCE, Aurangabad [2011-TIOL-1010-CESTAT-MUM], it was held that the decision of the Larger Bench of the Tribunal in the case of Sterlite Industries Ltd. (supra) would be applicable in respect of input services also. 7. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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