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TMI Blog2019 (10) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri S.J. Vyas, Learned Counsel appearing on behalf of the appellants submits that though the service was used by the job workers but the same was used in or in relation to manufacture of their final products which was partly processed at the job-worker's premises. He also submits that both, job workers and appellant belongs to same Company. He placed reliance on the decision of this Tribunal in the case of Kkalpana Industries (India) Limited vs. CCE & ST, Silvasa vide order No. A/11505-11509/2019 dated 30.07.2019. 3. Shri S.N. Gohil, Learned Superintendent (AR) appearing for the Revenue reiterated the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured by the job workers. He submits that since all the services, even though used by the job worker, are for manufacture of appellant's goods, therefore, they are entitled for the Cenvat Credit. He placed reliance on the decisions of CESTAT Mumbai in the case of CCE, MumbaiII vs. Larsen & Tuobro Ltd. 2017(10) TMI 651- CESTAT Mumbai. 3. Shri K.J. Kinariwala, Ld. Asst. Commr. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have heard both the sides and perused the records. I find that the facts of the case are not much in dispute. In as much as the entire inputs are sent by appellant to their own job worker unit, it is exclusively for carrying out the job work of the appellants. The job work i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use........."
From the above provision, it is absolutely clear that even though the job worker is not discharging the excise duty but carrying out job work on behalf of the principle under notification 214/86-C.E. on the services and inputs used in the manufacture of job work goods, the principle is entitled for CENVAT Credit. Therefore, there is nothing wrong in availing the CENVAT Credit by the appellant on the input services used at the job work premises. Accordingly, the impugned orders are set aside. All the appeals are allowed."
5. In view of the above, the issue is squarely covered. Therefore, the impugned order is set-aside. Appeals are allowed.
(Dictated and pronounced in the open court) X X X X Extracts X X X X X X X X Extracts X X X X
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