2019 (10) TMI 1033

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....Prabhudesai, Supdt. (A.R.) for Respondent ORDER Per: Dr. D.M. Misra Heard the Learned Authorised Representative for the Revenue. 2. This appeal is filed against Order-in-Original No.33 to 36/RN/Commr/M-II/2013-14 dated 31.12.2013 passed by the Commissioner of Central Excise, Mumbai II. 3. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of Heavy ....

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....id on services rendered at the job workers' premises. Alleging that the Cenvat credit availed by the Appellant, on the input services, being used outside their factory premises, i.e. at the place of job workers', hence inadmissible, and consequently demand notice was issued to them for recovery of credit of Rs. 53,25,333 of Service Tax paid on the input services, viz, supply of Tangible goods serv....

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....he same had been used at the job workers' premises. The Learned Advocate submits that the issue of admissibility of Cenvat Credit of Service Tax paid on input services used in the premises of job workers' is no more res-integra and covered by the judgment of this Tribunal in their own cases namely : a) Order No.A/86097/2018 passed in Appeal No.E/993/2012 - Larsen & Toubro Ltd (Heavy Engineering....

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....ative for the Revenue reiterated the findings of the Learned Commissioner (Appeals). 7. We have carefully considered the submissions advanced by both sides and perused the records. We find that the limited issue involved for determination in the present case is whether the Appellant are eligible to avail Cenvat Credit of Service Tax paid on input services, namely on the supply of tangible servic....