2016 (7) TMI 1115

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....the appellant. Rep. by  S. Nanthuk, AR  for the respondent. ORDER The appeal is against order dated 13.01.2016 of Commissioner (Appeals), Central Excise, Jaipur. The appellants are engaged in the manufacture of casting of Iron and Steel  liable to central excise duty. The manufacturing unit is located in Bhiwadi, Rajasthan.  The employees of the appellant's unit  ....

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....n the purview of the jurisdictional authority where the appellant is availing credit.  The fact is that the appellant discharged service tax  and claimed credit on the same. The correctness of  leviability or the classification is not in their control. She relied on the various decided cases to reiterate that the taxability or classification  of services  cannot be questio....

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....atable to service tax legally payable. Regarding eligibility of the credit, ld. AR submitted that the employees staying in Gurgaon Guest House on charges has no nexus to the manufacturing activity of the appellant's unit at Bhiwadi. Further, he also stated that the nature of tour and stay has not been elaborated with evidence. Hence, the credit was rightly disallowed to the appellant. 4. Heard ....

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....9) STR  684 (Tribunal-Bang.), it was held that denial of credit at the recipient's  end is not legally tenable by questioning the taxability of the input services. The Tribunal in Ultratech Cement Ltd.  Vs. CCE - 2011 (22)  STR 289 (Tribunal-Mumbai) held that the taxability of input service has to be considered by the officers having jurisdiction over service providers. Conside....