2007 (11) TMI 78

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..... are eligible to avail credit of service tax of Rs. 6,47,567/- paid by their job worker, during the months of December 2004 and January 2005. According to the revenue, the availment of credit was in contravention of the provisions of Rule 3 of the Cenvat Credit Rules, 2004 for the reason that the job worker was not required to pay service tax as it was exempted vide Notification No. 8/2005-S.T., d .....

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