2012 (8) TMI 570

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....ant M/s. YG1 Industries (India) Pvt. Ltd. are manufacturers of drills/tools falling under Chapter 82 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant availed CENVAT credit of service tax paid on various input services such as courier charges, internet, manpower supply, job-work for grooving, technical testing, labour for making punches, machinery reconditioning, consultancy, insurance, photocopier services, advertising, etc. The original adjudicating authority disallowed CENVAT credit totaling to Rs. 3,44,603/- against which the appellant filed an appeal before the Commissioner (Appeals). The lower appellate authority allowed CENVAT credit on various services such as courier charges, internet, labour for making pu....

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.... that the service provider should have availed exemption and not discharged duty liability and on that ground CENVAT credit cannot be disallowed. With respect to the manpower supply service, the learned advocate has filed an affidavit wherein the service provider has stated that he has supplied semi-skilled and unskilled workers for working in the factory of the appellant during the period and also submitted a copy of the muster roll of the workers supplied by him and the charges paid to them. 4. The learned Dy. Commissioner (AR) reiterates the findings of the lower appellate authority. 5. I have carefully considered the rival submissions. I am of the view that the appeal itself can be disposed of at this stage as the issue lies in a ....