Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1210 - AT - Service TaxCENVAT credit - job-work - Rule 6 of the CCR, 2004 - inputs/input services used for providing taxable and exempted output services - non-maintenance of separate records - Held that: - it is not in dispute that the activities undertaken by M/s IHT & IHC were in respect of goods on which the principal manufacturers were paying duty. It is the accepted fact of the show cause notice that the principal manufacturers were discharging central excise duty on final products - In terms of Rule 3 of Cenvat Credit rules 2004 the job-worker is eligible to avail credit of tax paid on input and input services where the jobwork is undertaken in terms of N/N. 214/86 CE dt. 25.03.1986 i.e when the principal manufacturer is discharging duty on final products. The Appellants have correctly availed the cenvat credit used in job-work activity and the bar of Rule 6 of the CCR, 2004 would not apply - appeal allowed - decided in favor of assessee.
|