TaxTMI 
TaxTMI 
2017 (10) TMI 843
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....f service tax paid on Job Work Godown Rent/Electricity Charges, Diesel Purchase for Genset, Diesel Purchase for Job Work purposes, DG Gen Set Hire Charges, on the ground that these are input services for the job-workers and not for appellants (principal manufacturer) and on the ground that job-work manufacturers are exempt under Notification No.25/2012-ST, dated 20.06.2012. 3.1 They have further denied the credit of service tax paid on Loading & Unloading Charges (at job-workers' premises) on the ground that it is an expense of job work incurred during manufacture and which cannot be separately quantified as service for allowing credit. 3.2 Further, Cenvat credit has been denied on service tax paid on Godown Maintenance (wrongly menti....
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....n No.214/86-CE, dated 25.03.1986 and received by the manufacturer for use in or in relation to manufacture of final product, 4.4 In support reliance is placed on the following judgments, wherein it is held that principal manufacturer is entitled to avail credit on services used by job worker manufacturing goods on behalf of the principal manufacturer availing exemption under Notification No.214/96-CE, dated 25.03.1986: (a) Commissioner of Central Excise, Delhi-Ill Vs Interface Microsystems reported as 2016-TIOL-2457-CESTAT-CHD; and (b) MRF Ltd Vs Commissioner of Central Excise & Service Tax, LTU, Chennai reported as 2013 (31) S.T.R. 689 (Tri-Chennai). 4.5 Further, once service tax paid by job-worker even though it was not required to be....
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....220 (Tri.-Mumbai); and (iii) Crown Products Pvt Ltd Vs Commissioner of Central Excise, Nashik reported as 2012 (28) S.T.R. 406 (Tri. -Mumbai). 4.7 In the appellant's own case - very same Unit, the learned Commissioner vide Order-in-Original No.07 to 14/2017(C)(CEx), dated 08.03.2017, while adjudicating number of show-cause notices issued for the period Aug.' 10 to Apru'15, has held that credit of service tax paid on the job-charges as well as on various reimbursable expenses by the job-workers is admissible to the appellants, since the job-work activities are directly in relation to manufacture of final products. 4.8 With regard to Cenvat credit of service tax paid on Godown Maintenance, the appellants submit that the godown ....