2015 (11) TMI 828

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....dvocate For the Respondent : Shri A.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein refund claim of the appellant has been rejected by both the lower authorities. 2. The facts of the case are that the appellant is manufacturer of motor vehicle parts and sending their semi finished goods for electroplating to the job worker followin....

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....quired to pay service tax. Whatever service tax paid by the appellant to the job worker is entitled for Cenvat Credit. Therefore, their refund claim is admissible. To support his contention he submits that when the payment of service tax has not been disputed by the department at the end of the service provider and same cannot be disputed at the end of service receiver. Therefore, impugned order i....