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2015 (4) TMI 1143 - CESTAT NEW DELHI

2015 (4) TMI 1143 - CESTAT NEW DELHI - TMI - Reversal of cenvat credit - demand of duty, interest and penalty - job work - manufacture of auto parts, components - manpower supply services - security services - Held that: - the decision in the case of Sterlite Industries (I) Ltd. vs. CCE Pune [2004 (12) TMI 108 - CESTAT, MUMBAI] relied upon where it was held that job worker is entitled to take Cenvat credit on inputs / input services if job work goods has been used by the principal manufacturer i .....

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ted:- 28-4-2015 - Mr Ashok Jindal, Member (Judicial) Shri R K Mishra, AR for the Appellants Shri Rahul Tangri, Advocate for the Respondent JUDGEMENT Per Ashok Jindal : Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is manufacturer of Auto parts, components and they also undertake the activity of job work on behalf of the principal manufacturer of auto parts. The respondent is availing Cenvat credit on the inputs received by them for their own pu .....

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ied by the principal manufacturer therefore, Cenvat credit is to be reversed by the respondent and Cenvat credit on manpower supply services and security service are also sought to be denied. The adjudicating authority disallowed the Cenvat credit to the respondent. Consequently, duty demand along with interest was confirmed. Penalty was also imposed. On challenge of this order before Commissioner (Appeals), who set aside the adjudication order. Therefore, Revenue is before me. 3. The contention .....

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