TMI Blog2018 (2) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - credit allowed. Appeal allowed - decided in favor of appellant. - Appeal No. ST/89368/14-Mum - A/85239/2018 - Dated:- 7-2-2018 - Mr. S.S. Garg, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri S. Narayanan, Advocate, for appellant Shri Suresh Murugu, Deputy Commissioner (AR), for respondent ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 19.6.2014 passed by the Commissioner of Central Excise, whereby he confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the provisions of the Cenvat Credit Rules as well as contrary to the binding judicial precedent. He further submitted that during the period from April 2010 to March 2012, the assessee availed service tax credit in respect of management, maintenance or repair service as well as erection, commissioning and installation service rendered by their sub-contractor directly to the client of the assessee. He also submitted that the sub-contractors had rendered the said services directly to the client of the assessee and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 167 (Tri.-Del.); (xi) Vinayak Industries vs. CCE, Rajkot 2003 (159) ELT 456 (Tri.-Mumbai); (xii) CCE, Pune-III vs. Ajinkya Enterprises 2013 (294) ELT 203 (Bom). 5. On the other hand, learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the various decisions cited supra, we find that in appellant s own case the Division Bench of the Ahmedabad Tribunal as reported in 2016 (42) STR 299, wherein identical question was involved. The Tribunal has taken the view that the appellant is entitled to avail credit of service tax paid by their sub-contractor treating the same as input service. It is pertinent to reproduce the said findings which are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding 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 contravention on the part of the appellant in this regard. Hence the impugned orders cannot sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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