AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2015 (4) TMI 1143
X X X X Extracts X X X X
X X X X Extracts X X X X
....llants Shri Rahul Tangri, Advocate for the Respondent JUDGEMENT Per Ashok Jindal : Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is manufacturer of Auto parts, components and they also undertake the activity of job work on behalf of the principal manufacturer of auto parts. The respondent is availing Cenvat credit on the inputs rec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sequently, duty demand along with interest was confirmed. Penalty was also imposed. On challenge of this order before Commissioner (Appeals), who set aside the adjudication order. Therefore, Revenue is before me. 3. The contention of the learned AR is that on job work goods, the principal manufacturer is entitled to take Cenvat credit under the category of job worker. Therefore, Cenvat credit i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed to take Cenvat credit on inputs as well as manpower supply service. For security services, he submits that security services qualifies the definition of Rule 2(l) of Cenvat Credit Rules, 2004, therefore they are entitled to take Cenvat credit. 5. Heard the parties. Considered the submissions. 6. The issue has been settled by Hon'ble High Court of Bombay in the case of Sterlite Industries ....