2013 (3) TMI 477

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...., FCA, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. 2. I have heard Ms. Renu Jagdev, learned SDR for the revenue and Shri Alok Kothari, learned Advocate present for the respondent. 3. As per facts on record, respondents were engaged in the manufacture of galvanized parts of transmission tower and lining....

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....uch as the said billets are not brought into the respondents factory and are directly sent to the job workers factory, the Service tax paid by the appellant for transportation of said billets is not available to them as credit. 5. I find it is the respondents case, as accepted by Commissioner (Appeals) that inasmuch as it is they who have paid freight along with the Service tax and billets are ....

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....y using the input MS Billets which got converted into Angles/channels by job worker and then got converted into galvanised parts of transmission tower and lining by the appellant were sold by the appellant themselves. I further observe that the expense incurred by the appellant on GTA service for procurement of MS Billets is definitely an ingredient cost of galvanised parts of transmission tower a....

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....STAT in the case of M/s. GTC Ltd. - 2008-TIOL-1634-CESTAT-Mumbai and Hon'ble High Court of Bombay in the case of M/s. Coca Cola India vide its order dated 26-8-2009 - 2009 (242) E.L.T. 168 (Bom.) has held that any input service which form part of the value of final product on which duty is paid, should be eligible for Cenvat credit. Respectfully following the decisions of Hon'ble Larger Bench o....