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2017 (5) TMI 1244 - AT - Central ExciseCENVAT credit - job-work - labour charges - courier charges - testing charges - Held that: - with regard to job work charges, it has been held that once the service tax has been paid and the service has been used in or in relation to the manufacture of final products of the appellant, the appellant is rightly entitled to avail CENVAT credit. The appellant is entitled to CENVAT credit on service tax paid on job work as well as on testing; and with regard to bank charges, the appellant is at liberty to raise the issue before the adjudicating authority by producing the documentary evidence - matter remitted for quantification of CENVAT credit on the basis of the documents produced by the appellant - appeal allowed by way of remand.
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