TMI Blog2012 (4) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No.E/1394/10 - Final Order No. A/598/2012-WZB/AHD - Dated:- 27-4-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri P.V. Sheth, Adv For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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. 4. In view of the above discussion, appeal is allowed excepting the amount of cenvat credit involved of servicing of motor vehicles amounting to Rs.7,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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