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2017 (10) TMI 843 - AT - Central ExciseCENVAT credit - input services for job-worker - Job Work Godown Rent/Electricity Charges - Diesel Purchase for Genset - Diesel Purchase for Job Work purposes - DG Gen Set Hire Charges - denial on the ground that these are input services for the job-workers and not for appellants (principal manufacturer) and on the ground that job-work manufacturers are exempt under N/N. 25/2012-ST, dated 20.06.2012 - Held that: - Rule 3(1) of CCR, 2004 specifically allows credit of service tax paid on input services used in the manufacture of intermediate products by a job-worker availing the benefit of exemption under N/N. 214/86-CE, dated 25.03.1986 and received by the manufacturer for use in or in relation to manufacture of final product - Reliance placed in the case of MRF LTD. Versus COMMISSIONER OF C. EX. & ST. (LTU), CHENNAI [2014 (1) TMI 822 - CESTAT CHENNAI], where it was held that principal manufacturer is entitled to avail credit on services used by job worker manufacturing goods on behalf of the principal manufacturer availing exemption under N/N. 214/96-CE, dated 25.03.1986. CENVAT credit - Godown Maintenance - Held that: - The denial of credit in respect of these services on the ground that the service is provided outside the godown is not sustainable, as, input services need not necessarily be provided within the factory/godown, as held by the Hon'ble Bombay High Court in the case of Deepak Fertilizers & Petrochemicals Corpn- Ltd. Vs. Commissioner of Central Excise, Belapur [2013 (4) TMI 44 - BOMBAY HIGH COURT] - credit allowed. CENVAT credit - Photography Service - ISD invoice - Held that: - even after 01.04.2011 the Photography Services have to be considered as part and parcel of Advertisement, Brand Promotion and Sales Promotion Services and, therefore, credit of service tax paid thereon is admissible. Appeal allowed - decided in favor of appellant.
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