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2016 (9) TMI 1240 - AT - Service TaxCenvat credit - service tax paid on input services - used in the manufacture of axles and gear boxes, which are used in the manufacture of final products i.e. motor vehicles & chasis Held that:- by respectfully following the decisions of the Hon’ble Bombay High Court in the case of Commissioner of Central Excise and Customs, Aurangabad vs. Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] which is an uphelded decision of Tribunal reported in [2011 (7) TMI 373 - CESTAT, MUMBAI] and the coordinate bench of the tribunal in the case of Parry Engg. & Electronics P. Ltd. vs. C.C.E. & S.T., Ahmedabad-I,II,III [2016 (1) TMI 546 - CESTAT AHMEDABAD], we hold that the appellants are the receiver of the services rendered by the 3rd party job worker and the said services have been used directly or in directly in or in relation to the manufacture of motor vehicles chassis. Hence, the appellants are entitled to credit of service tax paid on the input services. In the case on hand, the goods, on which services were provided, instead of coming to the appellants factory were dispatched to another job worker of the appellants i.e. HVAL/HVTL. The definition of input services does not specify that the services should be received in the factory of the manufacturer. The condition to avail cenvat credit on input service is that it should be used in or in relation to the manufacture of final products. In this case the service was used in the manufacture of motor vehicle chassis directly or indirectly. It is also a fact that the service charge paid by the appellant to the job worker is included in the assessable value of the final products. - Decided in favour of appellant
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