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2017 (3) TMI 519 - AT - Service TaxCENVAT credit - Job-work - though the job work activity was exempt under N/N. 8/2005-ST dated 01.03.2005, Job workder paid the service tax - principal have availed credit on the strength of such job bills. - Held that: - when the supplier has paid duty and issued valid invoices, the appellant is eligible to take credit, moreover, the issue herein is a revenue neutral situation - similar issue decided in the case of NIKITA TRANSPHASE ADDUCTS PVT. LTD. Versus COMMR. OF C. EX., THANE-II [2006 (10) TMI 358 - CESTAT, MUMBAI] - appeal allowed - decided in favor of appellant.
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