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TMI Blog2019 (3) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent Shri L. Nanda Kumar, AC (AR) ORDER The issue involved in both these appeals being connected with one another they are heard together and disposed by this common order. 2. Brief facts are that the appellants are engaged in manufacture of Cast Iron Rough Castings and are registered with the Central Excise department. They are availing Cenvat credit on inputs, capital goods and input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on Renting of Premises is also involved. It was noticed by the department that the appellants, who are the manufacturers had availed credit of service tax on the rent paid by job worker for his premises. The department was of the view that since the invoices were issued only to the job worker, the credit is not eligible. After due process of law, the original authority on both issues confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ESI/EPF Contribution, the appellants are eligible for credit. With regard to the second issue, the learned counsel submitted that the job worker is a dedicated job worker of the appellant and, therefore, the service tax paid on the Rent of the Premises of the job worker is eligible for credit. 5. The learned Authorised Representative for the Revenue Shri L. Nanda Kumar supported the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The invoices show that the rent has been paid by the job worker. In that case, the appellants cannot avail credit of the service tax paid on such rent. For this reason, I disallow the credit in respect of rent of job workers premises. 9. From the above discussions, the Appeal No.E/42397/2018, is allowed with consequential reliefs, if any. Appeal No.E/42398/2018, is partly allowed in the above te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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