2024 (11) TMI 610

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....e are eligible for cenvat credit in respect of the input service received and used at the job-workers premises for the purpose of manufacture of goods of the appellant on job work basis. The said job work was done under Rule 4(5)(a) of Cenvat Credit Rules, 2004. 2. Shri S.J. Vyas, learned counsel appearing on behalf of the assessee, at the outset submits that this Tribunal in various judgments including the judgment in the assessee's own case has decided the matter. He placed reliance on the following judgments: L&T Ltd. 2019 (10) TMI 1033 - CESTAT-MUMBAI MRF LTD 2014 (1) TMI 822 Zenith Machine Tools Pvt Ltd. 2010 (4) TMI 481 Asia Tubes Ltd. 2010 (9) TMI 468 CCE&ST vs Ashok Leyland 2019 (1) TM....

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.... that since the services were used by the job workers unit and not by the appellant's unit, therefore, credit is not admissible. 2. Shri S.J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that they are sending the inputs to their Daman Unit for job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004. After job work and return of the job work goods, the appellant is clearing the final product on payment of duty. Therefore, input service used by the job worker, credit thereof is admissible to the appellant unit. He also submits that the job work unit is exclusively doing the job work of the appellant's unit. They are not carrying out other own manufacturing during the relevant period. In this regard, he invited my a....

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....s or a provider of taxable service shall be allowed to take credit of- (i) The duty of excise specified in the Second Schedule ........... ......... ......... (ix) the service tax leviable under Section 66 of the Finance Act; ......... ......... paid on - (i) Any input or capital goods......... (ii) Any input service received by the manufacturer of final product or by the provider of output services on or after the 10th day of September, 2004, including the said duties, or tax, or cess paid on any input or input service, as the case may be, used in the manufacture of intermediate products, by a job worker availing the benefit of exemption specified in the notification of the Gov....