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2010 (12) TMI 488 - AT - Service TaxCenvat credit of service tax - Input service - As per Rule 3(1) of the CENVAT Credit Rules, 2004 credit of service tax paid on any input service received by the manufacturer of final product can be taken. In the present case, the input service has been received by the job worker and not by the manufacturer of the final product - the provisions of the rules does not allow credit of Service tax paid on security services received by the job worker to be taken by the respondent-manufacturer - Hence, the impugned order passed by the lower appellate authority cannot be sustained. Demand and interest - The Department had gone in appeal to the lower appellate authority against non-imposition of penalty - There was no appeal by the respondent-assessee before the lower appellate authority - Since, department wrongly set aside the demand and interest - Accordingly, the impugned order-in-appeal is set aside and the matter is remanded the lower appellate authority to consider the department’s appeal afresh.
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