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BALKRISHNA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., JAIPUR-I

2015 (3) TMI 1062 - CESTAT NEW DELHI

Denial of Cenvat Credit - Assessee sent certain goods to the job workers for job work. The activity of the job worker was meant to manufacture, but the job worker was clearing the goods to the appellant without payment of duty but issuing service tax .....

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job work goods. Therefore, appellant is entitled to take Cenvat credit on service tax paid by the job workers on job charges. The issue whether the activity of job worker amounts to the manufacture or not, the Revenue has not taken this issue with th .....

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it is set aside - Decided in favour of assessee. - E/50467/2014-EX(SM) - Final Order No. A/51035/2015-EX(SM)(BR) - Dated:- 24-3-2015 - Shri Ashok Jindal, Member (J) Shri Victor Das, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Responden .....

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tain goods to the job workers for job work. The activity of the job worker was meant to manufacture, but the job worker was clearing the goods to the appellant without payment of duty but issuing service tax invoices to the appellant for payment of s .....

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vice tax paid to the job worker. Therefore, show cause notice was issued to the appellant to deny the Cenvat credit and consequently impugned order is passed by confirming demand on duty along with interest and imposition of penalty. 3. Heard th .....

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