TMI Blog2014 (6) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... the intermediate stage. There is also no dispute that the appellant has borne the incidence of such service tax taxation. If that be so, we do not understand how the appellant can be denied the benefit of inputs/input services tax credit. Input services defined in Rule 2(l) of the CENVAT Credit Rules, includes various services which are used in or in relation to the manufacture of dutiable final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neet, Addl. Commissioner (AR) The appeal and stay petition are directed against Order-in-Original no. 33 to 36/RN/Commr/M-II/2013-14 dated 31/12/2013 passed by the Commissioner of Central Excise, Mumbai. 2. Vide the impugned order, the learned adjudicating authority has ordered for recovery of Rs.53,34,824/- form the appellant, M/s Larsen Toubro Ltd. under Rule 14 of the CENVAT Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of these goods and paid for the services rendered. Inasmuch as the service has been utilized in the manufacture of intermediate goods at the job-workers premises which were returned to the appellant's factory for further manufacture, the said services come within the purview of input services as defined in rule 2(l) of the CENVAT Credit Rules, 2002. Therefore, the appellant is rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed at the job-worker's premises. There is no dispute about the fact that services were availed at the job-worker's premises in or in relation to the manufacture of excisable goods arising at the intermediate stage. There is also no dispute that the appellant has borne the incidence of such service tax taxation. If that be so, we do not understand how the appellant can be denied the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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