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2009 (10) TMI 181 - AT - Service TaxCenvat Credit- Notification No. 8/2005-ST, dated 1.3.2005- Whether Cenvat Credit of service tax paid by a job-worker on the taxable service received by the respondent is liable to be denied to the latter on the ground that the job worker was not liable to pay the tax by virtue of exemption Notification No. 8/2005-ST, dated 1.3.2005? In the light of the decision of CCE v. DIL Ltd. [2008] 14 STT 210 (Mum. - CESTAT), held that a notification issued under section 93 of 1994 Act would exempt a provider of taxable service from payment of service tax leviable under section 66 but that would not detract from settled legal position that Cenvat Credit of service tax paid by service provider is available to service recipient.
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