TaxTMI 
TaxTMI 
2014 (11) TMI 313
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....e facts of the case is that the respondent, M/s. Geno Pharmaceuticals Ltd. availed Cenvat Credit of Rs. 4,21,500/- in respect of some input services, i.e. GTA/Sales Promotion which was pertaining to use in the factory of their loan licensee, namely, (i) M/s. Elvina Pharmaceuticals, Dharwad and (ii) M/s. Simchem Pvt. Ltd. at Tuem. A show-cause notice dated 07/04/2010 was issued proposing denial of Cenvat Credit on the aforesaid services to the tune of Rs. 4,21,500/- and also for imposition of penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 15 of the Cenvat Credit Rules. The adjudicating authority dropped the demand on the ground that there is no dispute that the goods are being manufactured by the respondent on thei....
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....e availed by the respondent is in respect of the goods manufactured not in the factory of the respondent but in the factories of M/s. Elvina Pharmaceuticals, Dharwad and M/s. Simchem Pvt. Ltd. Tuem, Goa. He further submits that the goods were manufactured by these two units on job work basis. Thus the GTA services and Sales Promotion Services were not in respect of the goods manufactured by the respondent, who has taken the credit. He further submits that since the job workers discharged the excise duty and the respondent has neither manufactured nor discharged the excise duty they are not entitled for the Cenvat Credit. The job workers in fact have carried out the entire manufacturing process in their factory and it is the job workers who ....
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.... ii) Indica Laboratories Pvt. Ltd. Vs. UOI - 1990 (50) ELT 210 (Guj) 3.1 He further submits that the demand for the extended period is time barred and no suppression can be invoked on the basis of that they have recorded the availment of Cenvat Credit in question in their statutory records. 4. I have carefully considered the submissions made by both the sides. 5. The learned Commissioner (Appeals) has upheld the allowance of the credit on the ground that the service tax invoices are in the name of the respondent, payment of service tax is done by the respondent. The respondent had the shift and carried out the manufacture under their supervision and the material was also supplied by them. The packing and labels o....
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.... manufactured using input and input service also should be used in or in relation to the manufacture of final products. In the present case the manufacture of the goods is carried out by the job workers, and excise duty liability also discharged by them. The Cenvat Credit is relatable to the goods which is manufactured and the person who is manufacturing the goods. Therefore, the Cenvat Credit in respect of inputs service relatable to the manufacture of goods can only be availed by the actual manufacturer and not by anyone else. The respondent, since not undertaking any manufacturing activity nor they discharging the excise duty liability cannot be entitled to take Cenvat Credit merely on the basis that invoices of input service is in their....