2019 (7) TMI 1175

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....Mehra For the Respondent(s) : Mr. Sachin Chitnis JUDGMENT 1. The only question of law sought to be urged by the Revenue in this appeal under Section 35-G of the Central Excise Act, 1944 is that whether the credit availed of, by the assessee/respondent in the facts of the present case was authorized by law or the rules, especially Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The facts....

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....nd Trading Co. Pvt. Ltd. would make Excise Invoice/Stock Transfer Notes (STN's) to Depots/or Wholesalers of Parle Products Pvt Ltd. and would pay Excise duty on assessable value as shown in the Invoice of M/s Parle Products Pvt. Ltd., Mumbai." 3. Alleging unauthorized availment of Cenvat credit, show cause notice was issued to the respondent/assessee contending that it could not claim the credi....

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.... that case the issue involved was with regard to outward and inward clearances and place of removal and not with respect to credit. It is also argued that the person liable to pay the service tax was M/s. Parle Products Pvt.Ltd and that any clearance made on its behalf, that credit too, ought to issue in favour of Parle; that the assessee cleared and provided services and could not claim the credi....

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....d. There is no dispute that Central Excise levy was borne by Parle. The assessee was merely authorized to manufacture the goods. 9. So far as provisions of Service tax is concerned, this Court notices that there were two components. One, job work itself i.e. manufacture of confectionery and biscuits, which was the provision of service, i.e. the main service to M/s. Parle Products Pvt. Ltd. and ....