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2017 (6) TMI 464 - AT - Service TaxCenvat Credit - Levy of service tax on job-work - The Revenue felt that the process at the job workers end involved complete manufacture of excisable goods and Service Tax was not applicable in terms of N/N. 08/2005-ST dt. 01.03.2005 as amended by the Notification No.19/2005-ST dt.07.06.2005 - whether the assessment at the end of supplier/job worker can be contested or reopened at the receiving end? - Held that: - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Versus MDS SWITCHGEAR LTD. [2008 (8) TMI 37 - SUPREME COURT ], where it was held that quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit. N/N. 8/2005-ST is a conditional notification and its availment was not mandatory - the job workers were not obliged to avail the said exemption. Appeal allowed - decided in favor of appellant.
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