TMI Blog2015 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, whatever service tax has been paid by the appellant to the job worker, appellant is entitled to take Cenvat Credit. Consequently, the appellant was not required to reverse the same. On objection by the audit party, the appellant has reversed the Cenvat credit, they are entitled to take refund on the same. - appellant is entitled to claim refund of service tax reversed by them paid on j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliary services. Service tax paid by the job worker has claimed Cenvat Credit by the appellant. During the course of the audit an objection was raised. The appellant reversed Cenvat Credit on job charges. Later on filed the refund claim which was rejected by both the authorities. Therefore, appellant is before me in appeal. 3. The Ld. Counsel for the appellant submits that in this case there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rker it was held by the Adjudicating Authority that job worker is not required to pay service tax on job work goods. When the job worker is not required to pay service tax, therefore appellant is not entitled to take Cenvat Credit. 5. Heard the parties. Considered the submissions. 6. In this case it is not disputed by the Revenue at the end of job worker that they are not required to pay ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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