2013 (11) TMI 506

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....By the impugned orders, input service credit has been denied to the applicant on the activity of job work undertaken by them under Notification No.214/1986-CE. 2. The contention of the Revenue is that as job worked goods have not suffered any duty, the applicant is not entitled for input service credit, therefore, the impugned demands have been confirmed. 3. The learned counsel for the appli....

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....learned counsel for the applicant are opposed by the learned A.R who submits that the case of Sterlite Industries (I) Ltd. is not applicable to the facts of this case as in that case, old rules were considered and moreover, in that case, issue was only availment of CENVAT credit on inputs only. 5. Considering the submissions made by both sides, we find that the rationale in all the decisions re....