2015 (11) TMI 1588

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....Judicial) Appellant By: Mr. Manish Saharan (Advocate) Respondent By: Mr. MR. Sharma DR ORDER Per SK Mohanty : The appellant herein is engaged in the manufacture of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit of duties and taxes paid on input, input services and capital goods received in the factory of manufacturer. ....

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....cenvat demand. Hence, this present appeal is before the Tribunal. 2. Mr. Manish Saharan, the Ld. Advocate for the appellant submits that as per the requirement of sub rule (1) of Rule 3 of the Cenvat Credit Rules, 2004, input service received by the manufacturer of final product is permitted for taking of cenvat credit. Thus, according to him, the service tax paid on the input service is availa....

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....product. So far as input or capital goods are concerned, the requirement of the said rule is that the goods have to be received in the factory of the manufacturer. Whereas, in case of input service, the requirement is that the same has to be received by the manufacturer of final product. Since, with regard to the taxable service, no provisions exist in the statute that the services have to be rece....