2016 (11) TMI 940

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....he appellant M/s. Murugappa Morgan Thermal Ceramics Ltd., are manufacturers of Ceramic Fibre Bulk, Blanket, Mastic Cement, Ceramic Fibre products, etc., and registered both under Central Excise and Service Tax. A show cause notice dated 17-7-2012 was issued to the appellant since they have availed credit of Rs. 53,144/- being the service tax paid on rental charges in respect of their unit-2 in Tam....

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....s held that though unit-2 is a job worker operating under Notification No. 214/86-C.E., dated 2-4-1986, the goods manufactured in the said unit-2 is only exempted from payment of duty. Rule 6(1) of CCR, 2004, stipulates that Cenvat credit shall not be allowed on such quantity of input or input services which is used in the manufacture of exempted goods. He submits that Notification No. 214/86 clea....

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....is Tribunal in the case of M/s. India Trimmings Pvt. Ltd. v. CCE, Coimbatore. 3. Ld. AR, Shri S. Mohan, AC, appearing on behalf of the Department reiterates the findings of the ld. Commissioner (Appeals) and submits that the credit availed by the appellant on the impugned service is not in order. 4. Heard both sides and on perusal of records I find that the appellant has availed the cr....