9911796707
TMI Blog2017 (9) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellants against denial of credit of service tax in respect of services provided to their job workers while doing their job worker. 2. Ld. Counsel for the appellants argued that they were operating in Rule 4(5) of Cenvat Credit Rules. At the premises of the job worker, they had supplied the service of Fork lift, Crane, Hydra and DG set and they had paid for the said services and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Maruti Suzuki only states that it is necessary to establish that the input services are used in or in relation to the manufacture of the final product. It is not in doubt that the said services are used in the premises of the job worker who is doing job work on the goods being manufactured by the appellant. Thus it is apparent that the said services have been used for the manufacture of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative has not examined the express provision under Rule 3 of Cenvat Credit Rules or the recent clarification dated 19-1-2010 (supra) issued by C.B.E. & C. in the matter. Therefore, I adopt the principle laid down by the Mumbai Bench of the Tribunal in the case of Maharashtra Seamless Ltd. v. Commissioner of Central Excise, Raigad and I hold that there is no reason to deny Cenvat credit of securit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
