2015 (3) TMI 1062

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..... ax invoices to the appellant for payment of service tax on job charges - Held that:- job worker has issued invoices for job charges on which the service tax has been paid by the job worker. It is also not in dispute that appellant has not received the job work goods. Therefore, appellant is entitled to take Cenvat credit on service tax paid by the job workers on job charges. The issue whether the .....

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..... hat the appellant is manufacturer of excisable goods. They have sent certain goods to the job workers for job work. The activity of the job worker was meant to manufacture, but the job worker was clearing the goods to the appellant without payment of duty but issuing service tax invoices to the appellant for payment of service tax on job charges. Appellant has taken Cenvat Credit on the service ta .....

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..... r the activity of job worker amounts to the manufacture or not, the Revenue has not taken this issue with the job worker. Therefore, the appellant cannot be held liable for the activity of the job worker. As the appellant has suffered service tax on job charges, they are entitled to take Cenvat credit. Therefore, impugned order deserves no merits and hence it is set aside. Appeal is allowed with c .....

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