TMI Blog2017 (9) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said services are used in the premises of the job worker who is doing job work on the goods being manufactured by the appellant. Thus it is apparent that the said services have been used for the manufacture of the final product cleared by the appellant though indirectly - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/87790 & 87791/16 - - - Dated:- 28-9-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 3. Ld. AR relied on the grounds of review. 4. I have gone through rival submissions. From the perusal of grounds of review, review has been ordered relying on the Rule 9(5) of Cenvat Credit Rules and the definition of input service appeared in Rule 2(1) of Cenvat Credit Rules, 2004. Reliance has been placed on the decision of the Hon'ble Apex Court in Maruti Suzuki 2009 (240) ELT 641 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng has been observed:- 10. ? I have considered the arguments from both sides. The definition of input services nowhere specifies that the services have to be received and utilized within the factory. This position has been clearly held by the Tribunal in the case of Maharashtra Seamless Ltd. (supra). Rule 3 of the CENVAT Credit Rules specifically provides that credit of tax paid on any input se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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