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2014 (6) TMI 418 - AT - Central ExciseCENVAT Credit - whether the appellant is eligible to take CENVAT credit of the service tax paid on input services availed at the job-worker's premises - Held that:- services were availed at the job-worker's premises in or in relation to the manufacture of excisable goods arising at the intermediate stage. There is also no dispute that the appellant has borne the incidence of such service tax taxation. If that be so, we do not understand how the appellant can be denied the benefit of inputs/input services tax credit. Input services defined in Rule 2(l) of the CENVAT Credit Rules, includes various services which are used in or in relation to the manufacture of dutiable final products whether directly or indirectly and the scope term is very wide as held by the Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. (2009 (8) TMI 50 - BOMBAY HIGH COURT). Further, we observe that when the same services were availed in appellant's own factory premises, the adjudicating authority has granted them the benefit of CENVAT credit. If that be so, merely because the services were availed at job-worker's premises, there is no reason why the same should be denied. - Stay granted.
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