2018 (3) TMI 321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Shri K M D'Souza, Asstt. Commissioner (AR) - for the Respondent ORDER The impugned order-in-appeal no.CD/622/M-II/2015 dated 7^th July 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone-II upheld the order of the lower authority disallowing CENVAT credit of service tax paid on supply of tangible goods which was said to have utilized at the premises of the job-worker of the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....half of appellant, contended that they had procured these tangible goods for supply, that tax had been consumed on the supply of service and the goods had been put to use at the premises of job-worker for further processing of semi-finished goods emanating from their factory. According to him, the use of such services within the factory of production would entitle the appellant to credit as "input....