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2012 (8) TMI 570 - CESTAT, MUMBAIDisallownace of CENVAT credit - job-work charges for grooving - Held that:- As it is not disputed that the service provider has paid the service tax and once the service tax has been paid and service has been used in or in relation to the manufacture of the final products of the appellant, the appellant is rightly entitled to avail CENVAT credit - in favour of assessee. Manpower supply services - Held that:- As affidavit along with a copy of the muster roll in support of assessee's claim that they have used the labour in or in relation to the manufacture of the final products were not shown or produced before the lower authorities and, therefore, it will be appropriate to remand this matter back to the original adjudicating authority to consider the claim - in favour of assessee by way of remand.
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