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2015 (4) TMI 1143 - AT - Central ExciseReversal of cenvat credit - demand of duty, interest and penalty - job work - manufacture of auto parts, components - manpower supply services - security services - Held that: - the decision in the case of Sterlite Industries (I) Ltd. vs. CCE Pune [2004 (12) TMI 108 - CESTAT, MUMBAI] relied upon where it was held that job worker is entitled to take Cenvat credit on inputs / input services if job work goods has been used by the principal manufacturer in manufacture of final product and on the said goods, the principal manufacturer has discharged duty liability. In the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004, security service forms inclusive part of the definition and no nexus is required by the respondent for availing Cenvat credit on security service - cenvat credit allowed - appeal allowed - decided in favor of assessee.
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