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2015 (11) TMI 828 - CESTAT NEW DELHI

2015 (11) TMI 828 - CESTAT NEW DELHI - 2015 (40) S.T.R. 499 (Tri. - Del.) - Business auxiliary services - CENVAT Credit - Job works - Held that:- It is not disputed by the Revenue at the end of job worker that they are not required to pay service tax. It is also not in dispute that the job worker has not paid the service tax. In these circumstances, whatever service tax has been paid by the appellant to the job worker, appellant is entitled to take Cenvat Credit. Consequently, the appellant was .....

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he Respondent : Shri A.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein refund claim of the appellant has been rejected by both the lower authorities. 2. The facts of the case are that the appellant is manufacturer of motor vehicle parts and sending their semi finished goods for electroplating to the job worker following Rule 4(5)(a) of the Cenvat Credit Rules 2004. The job worker is paying service tax for their activity under the category of bu .....

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es appellant has taken the credit. Moreover, the service tax paid by the job worker has been accepted by the department and it was not disputed that job worker is not required to pay service tax. Whatever service tax paid by the appellant to the job worker is entitled for Cenvat Credit. Therefore, their refund claim is admissible. To support his contention he submits that when the payment of service tax has not been disputed by the department at the end of the service provider and same cannot be .....

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