TaxTMI 
TaxTMI 
Respected All,
Kindly share your valuable opinion on the following :
An manufacturing company (A) registered under excise & service tax is manufacturing excisable goods. Company (A) is also doing contract manufacture of exciseable goods for its client (B). The client (B) is providing all raw materials on which manufacturing company (A) is availing cenvat credit and paying duty on value addition as per the practice prevailing as per case law Ujagar Prints. The manufacturing company (A) is also utilizing some services for their own excise manufacturing as well as contract manufacturing. Kindly provide whether cenvat credit is admissible for services utilized in both the cases to company (A).
Cenvat Credit
07 Jun 2016 
3 Replies 
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Cenvat credit admissibility: service-related input credit permissible for both own manufacture and contract manufacture outcomes.
A manufacturer who avails Cenvat credit on inputs and pays duty on value addition under the Ujagar Prints practice may also avail Cenvat credit for services it uses; forum respondents concur that service-related Cenvat credit is admissible both for the manufacturer's own excise manufacture and for contract manufacture on client-supplied raw materials. (AI Summary)
A manufacturer who avails Cenvat credit on inputs and pays duty on value addition under the Ujagar Prints practice may also avail Cenvat credit for services it uses; forum respondents concur that service-related Cenvat credit is admissible both for the manufacturer's own excise manufacture and for contract manufacture on client-supplied raw materials. (AI Summary)