POLYCAB INDUSTRIES Vs. COMMISSIONER OF C. EX., DAMAN

JUDGEMENT

(1.) THE dispute in the present appeal is to the credit of service tax paid by them on the various services availed, which stand utilized by them in the manufacture of goods on job work basis. After hearing both sides, I find that the issue is no more res integra and stand settled by Larger Bench decision of the Tribunal in case of Sterlite Industries (I) Ltd. - 2005 (183) E.L.T. 353 (Tri. - LB). This decision stand followed in appellants own case being Order No. A/302/WZB/AHD/2009, dated 22 -1 -99. In addition, in the judgment in the case of Laakoonaa Reactions being Order No. A/497 -498/WZB/AHD/2010, dated 13 -5 -10, the Tribunal has held that the duty paid on input services is admissible to the job worker clearing the goods to principal manufacturer under Notification No. 214/86 -C.E.

(2.) IN view of the above, I set aside the impugned order and allow the appeals with consequential relief to the appellants.