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TMI Blog2018 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing officer without any reference to any further investigation and by simply relying on the invoice which did not even specify whether they are manufacturing those items for the assessee alone, has concluded the proceedings to hold it against the assessee. It is a settled position of law that the jurisdiction of the Central Excise authorities is specific and equally so when it comes to the questioning of correctness, legality or otherwise of the tax paid by the service providers, by the Central Excise Officers having jurisdiction over the service recipients/assessees availing the credit. Demand not sustainable - appeal allowed - decided in favor of appellant. - Appeal No.: E/40400/2018 - Final Order No. 42765/2018 - Dated:- 30-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty carried on by the appellant at its Attibele Unit, Bangalore, was treated as manufacture which according to the Revenue, was exempted from payment of service tax; the appellant s Attibele Unit having charged an amount representing service tax on the product value of job work for which the appellant had taken service tax credit on such invoices. 4.2 She further submitted that the Principal Manufacturer can avail credit of the duty paid by the job worker even though the latter was not required to pay such duty. In this regard, she placed reliance on decisions/Orders of various higher fora. She further relied on a recent decision of the Hon ble High Court of Madras in the case of M/s. Modular Auto Ltd. vs. Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his assumptions or presumptions; he has to weigh each case on the facts unearthed as a result of investigation. When there are allegations and counter-allegations, it is expected that a further investigation be done, to unearth the real facts. The assessing officer without any reference to any further investigation and by simply relying on the invoice which did not even specify whether they are manufacturing those items for the assessee alone, has concluded the proceedings to hold it against the assessee. Unfortunately, the Commissioner (Appeals) has also upheld this Order. 7.3 It is a settled position of law that the jurisdiction of the Central Excise authorities is specific and equally so when it comes to the questioning of correctne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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