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2015 (9) TMI 1482 - AT - Central ExciseDenial of CENVAT credit - job work - whether the denial of CENVAT credit on the ground that the service tax was not liable to be charged on the job work in terms of Notification No.8/2005-ST, dated 01.03.2005 justified? - Held that: - the Notification No.8/2005-ST, 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 respondent has taken the CENVAT credit, the same cannot be denied on the ground that the job work activities were exempted from payment of service tax in terms of the above Notification - denial of credit not justified - appeal dismissed - decided against Revenue.
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