TaxTMI 
TaxTMI 
2010 (3) TMI 513
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....Jitu Motwani, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order]. - One of these appeals is by the assessee and the other by the Revenue. In the common impugned order, the ld. Commissioner (Appeals) held against the assessee on merits and accordingly denied to them Cenvat credit of service tax paid by their job worker. The assessee's appeal is against this part ....
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....missioner of Central Excise, Mumbai-III v. DIL Ltd. [2008 (9) S.T.R. 411 (Tri.-Mumbai)] (2) SPIC (HCD) Ltd. v. Commissioner of Central Excise, Chennai [2006 (201) E.L.T. 386 (Tri-Chennai)]. He has also claimed support from the Supreme Court's decision in Commissioner of Central Excise & Customs v. MDS Switchgear Ltd. [2008 (229) E.L.T. 485 (S.C.)]. The ld. SDR relies on Bombay Dyeing & Manuf....
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.... that case rejected the Revenue's contention that, as the job worker was not required to pay service tax by virtue of exemption Notification and therefore the principal manufacturer was not entitled to take credit of any service tax paid by the job worker was rejected. In the case of DIL Ltd. it was not in dispute that service tax had been paid by the job worker and the relevant service was receiv....
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....ex court which also lends support to the assessee's case, viz. Commissioner of Central Excise & Customs v. MDS Switchgear Ltd. (supra). The Hon'ble Supreme Court allowed the assessee to take credit of the duty paid on their inputs as assessed by the jurisdictional officer of Central Excise at the supplier's end. The Hon'ble Supreme Court significantly noted the revenue-neutral situation. 4. In ....