9911796707
TMI Blog2017 (9) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of power/ power distribution transformers falling under Chapter sub-heading 8504 1100/ 8504 2200 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit of Central Excise duty and service tax paid in respect of the inputs and input services. During the disputed period, the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d both the sides and perused the records. 3. We find that the appellant had availed/ utilized the security services in the factory premises of the job worker, from whom the goods were manufactured on job work basis. Further, we find that the appellant had produced the documents, namely job work challans and also the evidence showing receipt of job worked goods from the factory premises of the job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the authorities below have denied such credit on the ground that there is no evidence to show that such testing charges were in relation to goods manufactured by the appellant. We find that this Tribunal in the case of Commissioner of Central Excise Nagpur Vs Ultra Tech Cement Ltd. - 2010 (20) STR (683) (Tri. Mum), in an identical situation, has allowed the cenvat credit in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of both loading and unloading have to be specified. In the present case, the appellant has only arranged the labour for unloading of goods at the customer's site. Thus, the requirement of the definition of cargo handling service is not satisfied in this case. We find that the Tribunal in the case of N. Rajshekara & Co. Vs CCE Maysore -2008 (12) STR 760 (Tri. Bang) has set aside the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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