2019 (3) TMI 1369

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....t Shri M. Kannan, Adv. For the Respondent Shri L. Nanda Kumar, AC (AR) ORDER The issue involved in both these appeals being connected with one another they are heard together and disposed by this common order. 2. Brief facts are that the appellants are engaged in manufacture of Cast Iron Rough Castings and are registered with the Central Excise department. They are availing Cenvat cred....

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....another issue with regard to service tax paid on Renting of Premises is also involved. It was noticed by the department that the appellants, who are the manufacturers had availed credit of service tax on the rent paid by job worker for his premises. The department was of the view that since the invoices were issued only to the job worker, the credit is not eligible. After due process of law, the o....

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....e the invoices include the service charges for ESI/EPF Contribution, the appellants are eligible for credit. With regard to the second issue, the learned counsel submitted that the job worker is a dedicated job worker of the appellant and, therefore, the service tax paid on the Rent of the Premises of the job worker is eligible for credit. 5. The learned Authorised Representative for the Revenu....