TMI Blog2012 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... g place and duty liability is discharged - appellant directed to make a pre-deposit - E/1706/2010 - S/107/2011-WZB/C-IV(SMB) - Dated:- 7-10-2011 - Shri P.R. Chandrasekharan, J. REPRESENTED BY : Shri Prakash Shah, Advocate, for the Appellant. Ms. D.M. Durando, Deputy Commissioner, for the Respondent. [Order]. The appeal and the stay application are directed against the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deny service tax credit amounting to Rs. 2,24,508/- on the services mentioned above vide notice dated 28-1-2010 for the period April, 2006 to January 2009. The case was adjudicated by the jurisdictional Assistant Commissioner who confirmed the demand of Rs. 2,24,508/- and ordered its recovery under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gut unit for job work under Rule 4(5) of the CENVAT Credit Rules and bring them back without payment of duty. If they had cleared the goods on reversal of credit for getting the job work done at the Pirangut unit and clear the same on payment of duty, they could have claimed CENVAT credit of the inputs service availed at the Pirangut unit or in the alternative they could have registered themselves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services on which CENVAT credit has been availed has been provided at Pirangut unit where only job work activity is undertaken and at the Wai unit which is in the process of being set up. These services are not being received or utilised in the Hinjewadi unit where the appellant are undertaking manufacturing activities and discharging duty liability. Inasmuch as the appellant has not registered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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