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TMI Blog2018 (10) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax leviable has been fully paid. This fact will therefore satisfy the requirement of Rule 3 ibid and particularly, when such tax liability has been passed on to the appellant and they have also made payment thereof to the service provider, there can be no denial to them of such cenvat credit - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.: E/41121/2018 - Final Order No. 42709/2018 - Dated:- 26-10-2018 - Shri P Dinesha, Member (Judicial) Shri. C. Seethapathy, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellants are holders of Central Excise Registration and are engaged in the manufacture of Fuel injection parts and Hydraulic Rods, Trac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant while upholding the order passed by the lower adjudicating authority. Aggrieved by the same, the appellant is in appeal before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shri. C. Seethapathy appeared on behalf of the appellant and Ld. AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 4. During the course of hearing, Ld. Advocate submitted that the issue involved in this case is no more res integra as the same has already been addressed to and answered by this very Bench of the CESTAT in the case of M/s. Superfil Products Pvt. Ltd. Vs. Principal Commr. of C. Ex., Chennai-I 2017 (3) G.S.T.L. 354 (Tri. Chennai). 5. Per contra , Ld. AR supported the findings of the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 is very clear on this issue. According to the said Rule, a manufacturer or producer of final products or provider output service shall be allowed to take credit of the duties, cess, tax, etc., specified in sub-rule (1) thereof, which are leviable under the relevant statutory provisions, provided such duty, tax, etc., leviable has also been paid inter alia on any input service received by the manufacturer of final products or by provider of output service. I am unable to find any breach of these conditionalities in the matter before me. There could be no dispute that service tax leviable has been fully paid. This fact will therefore satisfy the requirement of Rule 3 ibid and particularly, when such tax liability has been passed on to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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