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2016 (9) TMI 419 - AT - Central ExciseJob-work - Cenvat credit - cutting charges - service tax paid for conversation of paper reel into paper sheet - cutting is done after clearance of goods at the factory gate - duty paid at the factory gate in reel form - Held that:- in this case the respondent is including cutting charges in the assessable value of clearance paper in reel form from factory gate. In that circumstances, I hold that the respondent is entitled to avail cenvat credit of service tax paid on cutting charges, therefore, I do not find any infirmity in the impugned order and the same is upheld. - Decided against the Revenue
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