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TIKAULA SUGAR MILLS LTD. Versus COMMISSIONER OF C. EX. & SERVICE TAX, MEERUT-I

2015 (12) TMI 596 - CESTAT NEW DELHI

Denial of input service credit - Technical service - job work charges paid to the job worker for re-shelling of the rollers - Held that:- In this case the technical services is not an issue. The issue is that the appellant has paid job work charges o .....

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our of assessee. - E/59390/2013-EX(SM) - Final Order No. A/50914/2015-EX(SM)(BR) - Dated:- 24-3-2015 - Shri Ashok Jindal, Member (J) Ms. Rinki Arora, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER Appellant is in appeal a .....

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rollers. The basis of the show cause notice is that the technical services is not an input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, Cenvat credit was denied and penalty was also imposed. 3. Heard the parties. Perused .....

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