2015 (12) TMI 262

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.... ORDER Appeal Nos. E/1061/2007 and E/1062/2007 are filed by appellant and Appeal No. E/59/2010 is filed by the Revenue. 2. None appeared on behalf of the appellant when the appeals were called for hearing. There is also no adjournment request. Shri J. Nair (AR) appearing on behalf of the Revenue argued that the entire amount of freight and Service Tax is paid by M/s. Parle Products Pvt. Li....

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....he agreement for processing/job work between the assessee and M/s. Parle Products Pvt. Limited, Mumbai, since 1991 and the said agreement is also renewed from time to time and as per the Sr. No. 'f' & 'k' of the said terms and conditions as mentioned in the show cause notice, the said assessee would avail CENVAT credit of Central Excise Duty paid on the raw and packing material and capital goods s....

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.... excisable goods can take credit of input services received by him. In the present facts, freight is paid by M/s. Parle Products Pvt. Limited and not by the appellant. The Service Tax paid under the challans on reverse charge basis has thus, to be considered as Service Tax paid by M/s. Parle Products, Pvt. Limited and not by the appellant. Cenvat credit of such Service Tax paid is not admissible t....