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2017 (9) TMI 357 - AT - Service TaxCENVAT credit - job-work - security services - Held that: - Since the service tax in respect of security service was paid by the appellant for ensuring proper security at its job workers premises, in respect of the job worked goods belonging to the appellant, we are of the view that credit taken on such service cannot be denied by the department on the ground that the said service has not been utilized within factory of manufacture of the final product - credit allowed. CENVAT credit - testing charges - denial on the ground that there is no evidence to show that such testing charges were in relation to goods manufactured by the appellant - Held that: - Tribunal in the case of Commissioner of Central Excise Nagpur Vs Ultra Tech Cement Ltd. [2010 (7) TMI 302 - CESTAT, MUMBAI], in an identical situation, has allowed the cenvat credit in respect of the services used/ utilized at a place which is situated outside the factory premises - credit on the testing charges cannot be denied to the appellant. Cargo Handling Services - activities of unloading of transformers by the appellant at the customer’s premises - Held that: - the appellant has only arranged the labour for unloading of goods at the customer’s site. Thus, the requirement of the definition of cargo handling service is not satisfied in this case - the Tribunal in the case of N. Rajshekara & Co. Vs CCE Maysore [2008 (7) TMI 66 - CESTAT Bangalore] has set aside the demand holding that the assessee had not handled the goods by loading from one place to unloading at another place; thus, the demand confirmed under cargo handling service will not be sustainable. Appeal allowed - decided in favor of appellant.
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