2012 (4) TMI 538

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.... Shri R. Nagar, A.R. JUDGEMENT Per: Mr. B.S.V. Murthy; Credit of service tax paid on job worker services, cargo handling services and servicing of motor vehicles has been denied as inadmissible and appellants are in appeal. 2. Ld. counsel on behalf of the appellants submitted that the availability of the cenvat credit in respect of duty paid by the job worker has already been consider....

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....e service and in view of the fact that the invoice clearly shows that the service was provided on account of the appellant and payment was made by A.V. Joshi & Co. as a pure agent, the credit has to be held as admissible. As regards the service tax paid on service tax of vehicles, the ld. counsel fairly submits that he is not pressing the eligibility since the amount involved is small. Therefore t....