2017 (9) TMI 1659

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r: Raju This is an appeal has been filed by the appellants against denial of credit of service tax in respect of services provided to their job workers while doing their job worker. 2. Ld. Counsel for the appellants argued that they were operating in Rule 4(5) of Cenvat Credit Rules. At the premises of the job worker, they had supplied the service of Fork lift, Crane, Hydra and DG set and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods. 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 the appellant. Thus it is apparent that the said services ....