2018 (3) TMI 321

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..... missioner (AR) - for the Respondent ORDER The impugned order-in-appeal no.CD/622/M-II/2015 dated 7th July 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone-II upheld the order of the lower authority disallowing CENVAT credit of service tax paid on supply of tangible goods which was said to have utilized at the premises of the job-worker of the appellant, M/s Larsen & Toubro Limited, .....

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..... procured these tangible goods for supply, that tax had been consumed on the supply of service and the goods had been put to use at the premises of job-worker for further processing of semi-finished goods emanating from their factory. According to him, the use of such services within the factory of production would entitle the appellant to credit as "input service" and that CENVAT Credit Rules, 20 .....

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..... on to manufacture of final products. That the said service has been procured is not in dispute and the facts establish that they have been used in relation to manufacturing process. Accordingly, there is no ground to deny CENVAT credit on this particular service under CENVAT Credit Rule, 2004. 5. For the above reason the impugned order is set aside and the appeal allowed. (Pronounced in Court)

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