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2014 (11) TMI 313 - AT - Service TaxCenvat Credit - Scope of input services - Manufacturing Activity carried out by the job worker - Revenue denied the credit to the assessee as his is neither the manufacturer nor the service provider - GTA Service - Sales Promotion Services - Held that:- Manufacture of the goods is carried out by the job workers, and excise duty liability also discharged by them. The Cenvat Credit is relatable to the goods which is manufactured and the person who is manufacturing the goods. Therefore, the Cenvat Credit in respect of inputs service relatable to the manufacture of goods can only be availed by the actual manufacturer and not by anyone else. The respondent, since not undertaking any manufacturing activity nor they discharging the excise duty liability cannot be entitled to take Cenvat Credit merely on the basis that invoices of input service is in their name and payment of service invoices made by them. As regards the loan licence concept it is for the purpose of Drug Act. However, as regards the concept of manufacture, availment of Cenvat Credit, discharging of excise duty liability there is no separate provision in respect of pharmaceutical goods manufactured on loan licence basis by some other manufacturer. As per Central Excise provision irrespective of ownership of the goods, the person who undertakes the manufacturing of the goods shall only be considered as manufacturer. Therefore, the respondent by any stretch of imagination is not the manufacturer of the goods in the present case. If this is so, then the respondent is also not entitled for Cenvat Credit in respect of any services relatable to the goods which is not manufactured by the respondent but manufactured by the job workers. respondent is not entitled for the Cenvat Credit in respect of GTA, Sales Promotion, etc. - Decided in favour of Revenue.
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