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TMI Blog2017 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... 57 - GUJARAT HIGH COURT], where it was held that the amount of service tax paid by the service provider cannot be considered as a deposit - appeal allowed - decided in favor of appellant. - E/11093/2015-SM - A/13212/2017 - Dated:- 12-10-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Sh. Dhaval Shah (Ex. Executive) For the Respondent : Shri S.K. Shukla, (A.R.) ORDER Per : Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-appeal No.VAD-EXCUS-001-APP-2015-16 passed by the Commissioner of Central Excise (Appeals)-I Vadodara. 3. Briefly stated facts of the case are that the appellant are engaged in the manufacture of excisable goods falling under Chapter 84 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in view of the judgment of the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Ahmedabad III Vs Nahar Granites Ltd. - 2014 (305) ELT 9(Guj.) It is his contention that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods. 4. He has vehemently argued that the service tax liability apportioned in the aforesaid Notification 30/2012-ST dated 20.06.2012 between the service provider and the service receiver has nothing to do with availing/eligibility of credit by the service recipient. Further, referring to the amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availability of Cenvat credit. We are however, not concerned with the proviso. 8. In terms of Rules 3 and 4 of the Cenvat Credit Rules, 2004, a manufacturer would be entitled to avail the Cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he had purchased the inputs and utilised the same for manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Commissioner to convert a part of the duty so paid into deposit of duty. There is no legal basis for such presumption. The rules entitled the receipt manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officers in charge of recipient unit. 6. In view of the above principle and applying the same to the facts and circumstances of the case, I do not fine any merit in the impugned order. Consequently, the same is set aside and the appeal is allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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