2017 (10) TMI 651

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....s is an appeal filed by the revenue seeking to deny credit of service tax taken by the appellants in respect of services provided to their job workers while doing their job work. Cross objection has been filed by the respondent as well. 2. Ld. Counsel for the respondent argued that they were operating in Rule 4(5) of Cenvat Credit Rules. At the premises of the job worker, they had supplied the ....

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....ed within the premises of the person manufacturing the goods. The decision of Hon'ble Apex Court in Maruti Suzuki only states that it is necessary to establish that the input services are used in or in relation to the manufacture of the final product. It is not in doubt that the said services are used in the premises of the job worker who is doing job work on the goods being manufactured by th....

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....tification No.214/86-C.E. be allowed. I find that the orders relied upon by the departmental representative has not examined the express provision under Rule 3 of Cenvat Credit Rules or the recent clarification dated 19-1-2010 (supra) issued by C.B.E. & C. in the matter. Therefore, I adopt the principle laid down by the Mumbai Bench of the Tribunal in the case of Maharashtra Seamless Ltd. v. Commi....