2016 (9) TMI 51

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..... of said notification - Notification No. 12/2012-CE (NT) dated 17.03.2012 – Held that: - As the principal manufacturer is availing benefit of exemption Notification No. 12/2012-CE (NT) dated 17.03.2012 (S. No. 251) on the manufacture of “Jute Loom Machine” on job work by the applicant, benefit of exemption Notification No. 25/2012-ST dated 20.06.2012, as amended, cannot be extended to the applicant .....

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..... on raised by the applicant for ruling by this Authority is as under; Whether applicant is eligible for exemption from payment of Service Tax on job work undertaken inside the factory of the manufacturer as per Notification No. 25/2012-ST dated 20.06.2012, as amended? 3. Notification No. 25/2012-ST dated 20.06.2012, as amended vide Notification No. 06/2015 dated 01.03.2015 inter-alia e .....

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..... e of M/s Nipha Exports (P) Ltd was asked for a report in this connection, who informed that M/s Nipha Exports (P) Ltd is availing Central Excise duty exemption on the manufacture of Jute Loom Machine falling under Tariff Head 8448 3220 vide Notification No. 12/2012-CE (NT) dated 17.03.2012 (S. No. 251). 6. As the principal manufacturer‟ i. e M/s Nipha Exports (P) Ltd is availing bene .....

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