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TMI Blog2019 (10) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF CENTRAL EXCISE, JAMSHEDPUR [ 2016 (9) TMI 1240 - CESTAT KOLKATA] where it was held that the appellants are the receiver of the services rendered by the 3rd party job worker and the said services have been used directly or in directly in or in relation to the manufacture of motor vehicles chassis. Hence, the appellants are entitled to credit of service tax paid on the input services. There is no merit in the impugned order to the extent of confirming recovery of credit and penalty on input services used in the job workers premises . Consequently, the same is set aside - amount of Cenvat Credit of 9491/- pertaining to outdoor catering services being not disputed is accordingly upheld - appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory premises, i.e. at the place of job workers', hence inadmissible, and consequently demand notice was issued to them for recovery of credit of ₹ 53,25,333 of Service Tax paid on the input services, viz, supply of Tangible goods service with interest and penalty. Also, credit amount of ₹ 9491/- was sought to be recovered, on outdoor catering services being not admissible, during the said period. On adjudication the demand was confirmed with interest and penalty imposed. Hence, the present appeal. 4. The Learned Advocate, Shri Prasad Paranjapae, for the Appellant has submitted that the Appellant had hired tangible goods, namely, cranes, DG sets, forklifts, hydra cranes and trailors, used for movement of raw materials within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative for the Revenue reiterated the findings of the Learned Commissioner (Appeals). 7. We have carefully considered the submissions advanced by both sides and perused the records. We find that the limited issue involved for determination in the present case is whether the Appellant are eligible to avail Cenvat Credit of Service Tax paid on input services, namely on the supply of tangible services used in the premises of job workers in relation to conversion of raw material sent by the Appellant following Rule 4(5) (a) of Cenvat Credit Rule 2004. 8. We find that the issue is no more res-integra and covered by the judgement of this Tribunal in the following cases: (i) Order No.A/86097/2018 passed in Appeal No.E/993/2012 - Larsen & Tou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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