https://www.taxtmi.com/caselaws?id=204891 The Appellate Tribunal CESTAT, Chennai held that the manufacturer could not claim credit for service tax paid on security services for the job worker's premises as the input service was received by the job worker, not the manufacturer. The Tribunal found the lower appellate authority erred in setting aside the demand and interest without the respondent-assessee's appeal. Consequently, the impugned order was unsustainable, and the matter was remanded for reconsideration of the penalty imposition appeal. The Department's appeal was allowed for further proceedings, emphasizing adherence to CENVAT Credit Rules and fair hearing practices in tax disputes. en-us Tue, 14 Dec 2010 00:00:00 +0530 Thu, 23 Feb 2012 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204891 The Appellate Tribunal CESTAT, Chennai held that the manufacturer could not claim credit for service tax paid on security services for the job worker's premises as the input service was received by the job worker, not the manufacturer. The Tribunal found the lower appellate authority erred in setting aside the demand and interest without the respondent-assessee's appeal. Consequently, the impugned order was unsustainable, and the matter was remanded for reconsideration of the penalty imposition appeal. The Department's appeal was allowed for further proceedings, emphasizing adherence to CENVAT Credit Rules and fair hearing practices in tax disputes. Case-Laws Service Tax Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204891