Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 538 - AT - Central ExciseCENVAT Credit - job worker services, cargo handling services and servicing of motor vehicles - Held that:- availability of the cenvat credit in respect of duty paid by the job worker has already been considered by the Tribunal and in the case of Multi-Organic Pvt. Ltd. [2010 (3) TMI 513 - CESTAT, MUMBAI]. It has been held that even though the job worker is entitled to exemption under Notification No.8/2005-ST and if he has not availed the exemption, the service tax credit would be admissible to the person who availed the services of job worker. The present case is similar to the one decided by the Tribunal and therefore the credit availed by appellant is in order. As regards cargo handling services he drew my attention to the invoice issued by the CHA which clearly shows that the amount was paid by the CHA A.V. Joshi & Co. CFS on behalf of the appellant. The invoice shows the name of the forwarders and also mentions A/c Royal Touch Aluminium Pvt. Ltd. There is no dispute that appellant has received the service and in view of the fact that the invoice clearly shows that the service was provided on account of the appellant and payment was made by A.V. Joshi & Co. as a pure agent, the credit has to be held as admissible. As regards the service tax paid on service tax of vehicles, the ld. counsel fairly submits that he is not pressing the eligibility since the amount involved is small - credit of service tax paid on cargo handling services, in view of the fact that invoice clearly shows the name of the appellant and amount has been paid on their behalf and there is no dispute that service has been received by them, the credit is admissible - Decided partly in favour of assessee.
|