TIKAULA SUGAR MILLS LTD. Vs. COMMISSIONER OF C. EX. & SERVICE TAX
LAWS(CE)-2015-3-67
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 24,2015

TIKAULA SUGAR MILLS LTD. Appellant
VERSUS
Commissioner of C. Ex. and Service Tax Respondents

JUDGEMENT

ASHOK JINDAL,J - (1.)APPELLANT is in appeal against the impugned order.
(2.)The facts of the case are that the show cause notice was issued to the appellant to deny input service credit on technical services which ultimately is job work charges paid to the job worker for re -shelling of the rollers. The basis of the show cause notice is that the technical services is not an input service as per Rule 2(1) of the Cenvat Credit Rules, 2004. Therefore, Cenvat credit was denied and penalty was also imposed.
Heard the parties. Perused the records.

(3.)ON perusal of the record I find that in this case the technical services is not an issue. The issue is that the appellant has paid job work charges of the re -shelling of the rollers to the job workers. It is very much related to the manufacturing activity of the appellant. Therefore, I hold that appellant is entitled to take Cenvat credit on these charges paid to the job workers. Consequently, impugned order is set aside. Appeal is allowed with consequential relief if any.
(Dictated and pronounced in the open Court)

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