TMI Blog2010 (12) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the input service has been received by the job worker and not by the manufacturer of the final product - the provisions of the rules does not allow credit of Service tax paid on security services received by the job worker to be taken by the respondent-manufacturer - Hence, the impugned order passed by the lower appellate authority cannot be sustained. Demand and interest - The Department h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n security services for the job worker s premises. As per Rule 3(1) of the CENVAT Credit Rules, 2004 credit of service tax paid on any input service received by the manufacturer of final product can be taken. In the present case, the input service has been received by the job worker and not by the manufacturer of the final product. As such, a plain reading of the provisions of the rules does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
