Cenvat Credit on input Services at Job Workers premises

Larsen & Toubro Ltd. Vs CCE (CESTAT Mumbai) This is an appeal has been filed by the appellants against denial of credit of service tax in respect of services provided to their job workers while doing their job work. 2. Ld. Counsel for the appellants argued that they were operating in Rule 4(5) of Cenvat Credit Rules. At the premises of the job worker, they had supplied the service of Fork lift, Crane, Hydra and DG set and they had paid for the said services and availed the credit of the service tax paid thereon. He relied on the decision of the Tribunal in MRF Ltd. 2013 (31) STR 689 wherei...