9911796707
TMI Blog2019 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... d material is used in provision of the services on which the appellants are paying Service Tax - The SCN seeks to deny the credit on the ground that the activity undertaken by the appellant is not manufacturing but repair of goods and thus, no credit on input can be allowed. It ignores the fact that the appellants are also a service provider and said goods are used in provision of said services in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 76 of the Finance Act, 1994. 2. Ld. Counsel for the appellant pointed out that the appellant are registered with Service Tax for providing services of "Repair and Maintenance Services" and "Erection Commissioning and Installation Services". The appellants are manufacturing dutiable goods. He pointed out that the appellant was allotted order for carrying out repair and Re-salvaging of Two(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me were returned to the appellant under job work challan. Revenue is seeking to deny CENVAT Credit on the Excise Duty paid by Jord Engineering India Ltd. for the de-finning done by them on job work basis on the ground that the goods namely Ammonia Super Heater were received for repair and maintenance and the said process did not amount to manufacture. Ld. Counsel argued that the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit and simultaneously it is demanding duty against the use of said credit. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. We find that appeal no. E/70/2011 seeks to deny CENVAT Credit whereas appeal no. ST/526/2011 seeks to demand duty against utilization of the said CENVAT Credit. In so far as appeal no. ST/526/2011 is concerned, the demand has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity undertaken by the appellant is not manufacturing but repair of goods and thus, no credit on input can be allowed. It ignores the fact that the appellants are also a service provider and said goods are used in provision of said services in which the appellants are discharging the Service Tax liability. In these circumstances, we do not find any merit in denial of CENVAT credit to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
