TMI Blog2016 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ors. Therefore, we find that the appellant has rightly taken the cenvat credit on the input service provided by the sub-contractors and they have paid the applicable service tax on the output service provided by them. Cenvat Credit allowed - Decided in favor of assessee. - Appeal No. : ST/240-242/2011, ST/28/2012, ST/10346,10880/2013 - ORDER No. A/11851-11856/2015 - Dated:- 14-12-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri S. Narayanan, Advocate For the Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is a service provider as well as a manufacturer. The issue involved in all these appeals i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the appellants are manufacturers and therefore, they are eligible for taking credit of the input services pertaining to up to the place of removal of their excisable product. He submits that this logic of the department is absolutely wrong as they are availing the credit on the input services which are used for providing output services as they are a service provider. The fact that they are also a manufacturer does not have any relevance in this context. 4. On the other hand, learned Authorised Representative for the Revenue strongly contends that the appellants are manufacturers of DG sets and they are erecting, installing and commissioning the same at the premises of the clients and therefore, they are eligible to take C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h states, that input services means any service used by the provider of taxable service for providing output service . In the instant case, it is undisputed that the appellant is a provider of taxable service and have provided the same. They are utilising the input service provided by sub-contractors, while providing their output service. Therefore, it is abundantly clear that they are eligible to take cenvat credit of the service tax paid on the input service provided by the sub-contractors. Therefore, we find that the appellant has rightly taken the cenvat credit on the input service provided by the sub-contractors and they have paid the applicable service tax on the output service provided by them. Therefore, we find that there is no co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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