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2011 (6) TMI 171 - AT - Service TaxInput service credit - Department contended that input services which were used in relation to manufacture of goods on job work basis, the input service credit was not admissible to the extent the services used in relation to manufacture of the job-worked goods - The learned Advocate for the appellants submits that these job worked goods were supplied to the principal manufacturer, who further used this goods in manufacturing of final product, which was cleared on payment of duty, which is not in dispute - Therefore, the matter is squarely covered by the decision of Larger Bench of this Tribunal in the case Sterlite Industries (I) Ltd. vs. Commissioner of Central Excise, Pune [ 2004 (12) TMI 108 - CESTAT, MUMBAI] therefore decided in favour of assessee.
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