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2015 (7) TMI 1010 - AT - Service TaxCenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 dated 01.03.2005 - Rule 6 of Cenvat credit Rules 2004 - held that:- In various decision, it was observed that, Cenvat credit of input services was admissible to the job worker clearing goods to principal manufacturer under Notification Number 214/86-C.E. In view of the above, we hold that the provisions of Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be invoked for denying Cenvat credit of input services used by the appellant factory for manufacture of job-worked goods under Notification No. 214/86-C.E. Issue stands settled in view of ordered passed by this bench in the case of JBF - Industries vs. C.C.E. & S.T., VAPI (2014 (2) TMI 769 - CESTAT AHMEDABAD), after relying upon larger bench judgment in the case of sterlite Industries Ltd. vs. cmmr. [2004 (12) TMI 108 - CESTAT, MUMBAI] Paras 6.1 and 6.3 of ordered dated 11.02.2014 passed by this bench in the case of JBF vs. C.C.E. & S.T, VAPI are relevant - Decided in favour of assessee.
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