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M/s Amigo Brushes Pvt Ltd. Versus Commissioner of Central Excise Customs (Adjudication) -Vadodara-I

CENVAT credit - job work - whether the appellants are eligible to take credit of service tax paid by job worker - Held that: - The appellants had availed the credit of the service tax paid by the job worker, and further processed the goods and cleared the final goods on payment of central excise duty. Therefore, it is not in doubt that the service tax has been paid in relation to manufacture of the goods - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E/11196/2013 - A .....

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of which is the case of India Vision Satelite Communications Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax, Cochin [2015 (39) S.T.R. 684 (Tri.-Bang.)]. 3. The Ld. Authorised Representative for Revenue reiterates the findings of the Commissioner (Appeals) in the order-in-appeal. 4. On careful consideration of the arguments of both sides and perusal of the records, we find that it is not disputed that the job worker paid the service tax in connection with the processing of the g .....

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