2014 (6) TMI 418

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....on) & Mr. Jesu Rayan, Asstt. Manager (Indirect Taxation) For the Respondent : Mr. Navneet, Addl. Commissioner (AR) The appeal and stay petition are directed against Order-in-Original no. 33 to 36/RN/Commr/M-II/2013-14 dated 31/12/2013 passed by the Commissioner of Central Excise, Mumbai. 2. Vide the impugned order, the learned adjudicating authority has ordered for recovery of Rs.53,34,82....

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....ials and finished products and manufacturing activities. The appellant had arranged for supply of these goods and paid for the services rendered. Inasmuch as the service has been utilized in the manufacture of intermediate goods at the job-workers premises which were returned to the appellant's factory for further manufacture, the said services come within the purview of input services as defi....

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....ppellant is eligible to take CENVAT credit of the service tax paid on input services availed at the job-worker's premises. There is no dispute about the fact that services were availed at the job-worker's premises in or in relation to the manufacture of excisable goods arising at the intermediate stage. There is also no dispute that the appellant has borne the incidence of such service tax....