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2019 (10) TMI 1033 - AT - Central ExciseCENVAT Credit - input services, being used outside their factory premises, i.e. at the place of job workers’ - whether the Appellant are eligible to avail Cenvat Credit of Service Tax paid on input services, namely on the supply of tangible services used in the premises of job workers in relation to conversion of raw material sent by the Appellant following Rule 4(5) (a) of Cenvat Credit Rule 2004? HELD THAT:- The issue is no more res-integra as decided in the case of M/S. TATA MOTORS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR [2016 (9) TMI 1240 - CESTAT KOLKATA] where it was held 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. There is no merit in the impugned order to the extent of confirming recovery of credit and penalty on input services used in the job workers premises’. Consequently, the same is set aside - amount of Cenvat Credit of ₹ 9491/- pertaining to outdoor catering services being not disputed is accordingly upheld - appeal allowed in part.
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