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TMI Blog2015 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... principal manufacturer who suffered duty on the final product - Held that:- In this case the appellant is a job worker and the final product which they supplied to the principal manufacturer has suffered duty. Therefore, the issue is to be examined in the scenario whether the final product has suffered duty or not. As per Notification 214/86 the job worker can receive the goods from the principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is in appeal against the impugned order for denying the input service credit availed by them for Goods Transport Agency service and Business Auxiliary Service availed by them as manufacturer of excisable goods on job work basis. 2. The brief facts of the case are that the appellants are the job worker and during the course of their activity of job work, they availed the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that as per Notification 214/86-C.E., dated 25-3-1986, the job worker can receive the goods from the principal manufacturer without payment of duty and after processing the goods, the job worker can clear the goods without payment of duty and further as per Notification 8/2005, dated 1-3-2005 again the job worker was allowed to avail services and not to pay Service Tax on their exempted servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not. As per Notification 214/86 the job worker can receive the goods from the principal manufacturer without payment of duty and also procure the inputs on payment of duty and can avail the credit. He is also entitled to clear the goods without payment of duty to the principal manufacturer who cleared the final goods on payment of duty. The same treatment has been given by the Notification 8/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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