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2015 (11) TMI 828 - AT - Central ExciseBusiness auxiliary services - CENVAT Credit - Job works - Held that:- It is not disputed by the Revenue at the end of job worker that they are not required to pay service tax. It is also not in dispute that the job worker has not paid the service tax. In these circumstances, whatever service tax has been paid by the appellant to the job worker, appellant is entitled to take Cenvat Credit. Consequently, the appellant was not required to reverse the same. On objection by the audit party, the appellant has reversed the Cenvat credit, they are entitled to take refund on the same. - appellant is entitled to claim refund of service tax reversed by them paid on job work charges. - impugned order is set aside - Decided in favour of assessee.
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