2026-VIL-303-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Denial of Cenvat Credit on input services received for job work - Appellant availed Cenvat Credit on inputs and input services used for the manufacture of excisable goods - Whether the appellant is entitled to avail Cenvat Credit on the input services received for job work services for printing of metal sheets, even though the said services were held to be covered under the negative list under Section 66D(f) of the Finance Act, 1994 – HELD - In the instant case disputed invoices were raised by the job worker under a belief, may be erroneous, that such service was taxable and it had paid the tax that was appropriated by the Department under self-assessment provision - The quantum of tax already determined by the Jurisdictional office of the supplier unit (the service provider) cannot be contested or challenged by the Officer-in-Charge of the recipient unit (the appellant) - Once the taxes are paid by the service tax provider, the manufacture of the excisable final product is allowed to take Cenvat Credit of the duties and taxes enumerated under the Cenvat Credit Rules 2004. The error, if any, is not on the part of the appellant but on the part of the service provider (job worker) who issued the invoices through which payment of service tax was not denied, nor receipt of the same by the Department, nor even use of such service by the appellant, which is the main criteria for allowing Cenvat Credit on input services - The denial of Cenvat Credit is set aside and the appeal is allowed
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