TMI Blog2015 (9) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... lier of the tangible goods i.e. M/s. AEPL whether amounts to manufacture or it is a service. Since the service tax paid by the contractor M/s. AEPL has been accepted by the Jurisdictional Central Excise Authorities of the supplier. The tax so paid is eligible for cenvat benefit to the appellant in view of the judgment of Hon'ble Supreme Court in the case of CCE vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT]. - Decided in favour of appellant - E/55131/2014 EX. [SM] - FINAL ORDER NO. 54058/2015 - Dated:- 18-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Ms. Sukriti Das, Advocate Present for the Respondent : Mr. G.R. Singh, D.R. ORDER This appeal is directed against the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant submits that Rule 3 entitles a manufacturer to take cenvat credit of service tax paid on any input service received by the manufacturer. According to the ld. Advocate, since the services have been received in the factory of the appellant under the cover of service tax invoice, the requirement of the Cenvat Credit Rules have been duly complied with for taking of cenvat credit and the same cannot be denied on the ground of classification as to whether the activities amount to manufacture or it is a service at some other end. She further submits that the activities whether amounts to manufacture or not, is for the consideration of the Jurisdictional Central Excise Authorities at the contractors end. No dispute have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue has been well settled in the case of MDS Switchgear Ltd. (supra) The relevant paragraphs of the Supreme Court judgement is extracted herein below:- 7 . The Tribunal has come to the conclusion that in fact there was no loss of revenue. It accepted the appeal by recording the following reasons : Reasons given by the appellants for the alleged inflation of the value of the intermediate goods are logical. What was required of the Commissioner was to examine the quantum of the loading of the assessable value by the Modvat credit on the earlier inputs. That exercise has nowhere been done. If the department was of the opinion that the value of the final product was depressed, then they could have charged the Jalgaon unit with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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