9911796707
TMI Blog2017 (5) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted from payment of service tax under N/N. 8/2005-ST dated 01.03.2005 on the condition that the goods produced by the job worker of using raw material or some semi finished goods should be returned back to the client for use in or in relation to manufacture of any other goods, on which appropriate excise duty is payable. On fulfillment of such conditions, the appellant was extended the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocorp Ltd. The appellant avails cenvat credit of service tax paid on the input services used for providing the output services. Taxable service used for production of goods on behalf of the client is exempted from payment of service tax in terms of Notification No.8/2005ST dated 01.03.2005, Since for undertaking the job work activities, the appellant claimed the benefit of the said notification, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal for consideration by the Tribunal is, as to whether, exemption provided for job work activities under Notification No.8/2005 dated 01.03.2005 should be considered as exempted service in terms of Rule 2(e) ibid for applicability of the embargo created in Rule 6 ibid. 5. The term exempted service has been defined in Rule 2(e) ibid to mean taxable services which are exempt from the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Polycab Industries, 2010 (19) STR 585 (Tri. Ahmd.) held that job workers availing exemption under Notification No.214/86-CE is eligible for credit on input services. We note that in the present case, the issue involved is not an exemption under Central Excise Notification.214/86-CE provides exemption to job worker, when the final product is duly accounted for the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
