TMI Blog2018 (2) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices was born by the appellant. Merely because the service was provided in the premises of job worker it cannot be said that the service was not received by the appellant - appeal allowed - decided in favor of appellant. - E/1131/2012-SM[BR] - A/91619/2017 - Dated:- 22-12-2017 - Mr. Ramesh Nair, Member (Judicial) Ms. Aparna Hirandagi, Advocate : For Appellant Shri Sanjay Hasija, Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition of inputs service does not prohibit the availment of CENVAT credit in respect of the input services either received by the assessee in their premises or some other premises on behalf of the assessee. She placed reliance on the following judgment:- (i) MRF Ltd. Vs. Commissioner of Central Excise Service Tax (LTU), Chennai - 2013 (31) STR 689 (Tri.-Chennai) (ii) Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the following judgment:- (i) Agarwal Brothers - 1987 (27) ELT 334 (T) (ii) Marmago Steel - 2001 (137) ELT 381 (T) (iii) Richardson Cruddas - 1999 (110) ELT 874 (T) (iv) Fluid Synthetic - 2007 (210) ELT 126 (T) (v) Rohit Industries - 2009 (242) ELT 240 (T) (vi) Trinity Auto - 2010 (257) ELT 548 (T) (vii) Rajkumar Forge - 2010 (262) ELT 155 (Bom.) (viii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. Vs. Commissioner of Central Excise Service Tax, Ahmedabad - 2015 (38) STR 1095 (Tri.-Ahmd.) 4. I have carefully considered the submissions made by both sides and perused the records. I find that though the service was provided in the premises of job worker but the bill was raised in the name of appellant only expenses of such services was born by the appellant. Merely because the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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