2018 (10) TMI 2036

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..... ules, 2004 - credit also denied on the premises that these are not inputs used in the manufacture of final products in terms of Rule 2(k) ibid - imposition of equivalent amount of penalty. HELD THAT:- Considering the fact that all the services which have been mentioned and disputed by the appellant have been availed prior to 1.4.2011 and on construction service in respect of building contractor, a .....

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..... ce the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. - thus, the services have been disputed by the appellant here, the appellant is entitled to avail credit. Inputs, namely, plastic/bin crates, water chillier and swivel seats - HELD THAT:- These inputs received by .....

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..... rd the parties. 3. Considering the fact that all the services which have been mentioned and disputed by the appellant have been availed prior to 1.4.2011 and on construction service in respect of building contractor, architect services, design services, interior decorators' service and health service, the Hon'ble Punjab & Haryana High Court in the case of Bellsonica Auto Components India P.Ltd.-2 .....

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