Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1010 - AT - Central ExciseDenial of input service credit - Job worker - Held that:- The main argument of the learned A.R. is on the admissibility of credit on the service tax paid for job worker service but in that case this Tribunal has not held that job worker is not entitled to take credit but in case if the job worker has not taken exemption under Notification No. 8/2005-ST in that case the principal manufacturer is entitled to take Cenvat credit of input services. Therefore, the facts are not relevant to the facts of the present case but the facts of the case in Aurangabad Auto Engg Pvt Ltd (2011 (6) TMI 171 - CESTAT, MUMBAI) are identical to the facts of this case wherein the Tribunal held that the appellant is entitled to Cenvat Credit. Therefore, relying upon the decision of the decision in Aurangabad Auto Engg Pvt Ltd (supra) I hold that in this case also the appellant is entitled to Cenvat credit. - Decided in favour of assesse.
|