2015 (9) TMI 1482

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T, dated 01.03.2005 provides option to the job worker either to avail the exemption or to pay the service tax on the job work activities. In the present case, the job worker has opted to pay the service tax and upon payment of service tax, the same was passed on to the respondent through valid documents prescribed under CENVAT credit scheme. Since on the basis of the proper documents, the responde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roducts, falling under Chapter 72 of Central Excise Tariff Act, 1985. During the period 24.10.2009 to 12.10.2011, the respondent had availed service tax credit of ₹ 1,22,859/- on briquetting, on the basis of invoice/challan issued by the job worker. Taking of CENVAT credit was disallowed by the Central Excise Department, on the ground that the service tax was not liable to be charged on th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X