2014 (2) TMI 873

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..... the job worker was not liable to pay the tax by virtue of exemption Notification No. 8/2005-ST, dated 1.3.2005 - Held that:- issue involved in this case is squarely covered by the decision of Federal Mogul TPR India Ltd. vs. CCE Bangalore - [2010 (5) TMI 350 - CESTAT, BANGALORE] and CCE v. Laxmi Metal Pressing Works Pvt. Ltd. - [2009 (10) TMI 181 - CESTAT, MUMBAI] therefore, the assessee has made .....

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..... ivities and issued invoices to the assessee. The assessee took credit of the same. The revenue was of the view that as the benefit of Notification No. 8/2005-S.T. dated 01.03.2005 is available to the jobworker therefore, the jobworker was not required to pay the service tax and took credit of the same. Accordingly, CENVAT credit on the service tax paid by the jobworker was denied. Aggrieved by the .....

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