2007 (11) TMI 78 - AT - Service Tax

Eligibility to avail credit of service tax paid by their job worker Once tax has been paid by job-worker then appellant can not be denied to avail credit of the same by saying that job worker was not required to pay service tax as it was exempted vide Notification No. 8/2005

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the respondents were eligible to avail credit of service tax paid by their job worker. The Tribunal upheld the decision based on previous orders and rejected the appeal.