TMI Blog2016 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of service tax under Notification No.8/2005-ST, dt.01.03.2005 - whether the reversal of credit and imposition of penalty justified on the ground that job worker was exempted from payment of service tax? Held that: - the decision in the case of Commissioner of Central Excise & Customs, Aurangabad Versus Laxmi Metal Pressing Works (P.) Ltd. [2009 (10) TMI 181 - CESTAT, MUMBAI] apply where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed against OIA-VAD-EXCUS-002-APP-339-2013-14, dt.02.09.2013 and OIA-VDR-EXCUS-002-APP-333-2013-14, dt.26.08.2013, passed by Commissioner (Appeals), C.Ex. S.Tax, Vadodara-I 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable goods falling under Chapter 90 of Central Excise Tariff Act, 1985. They were getting certain par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn, rejected their appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that the issue is covered by the decision of this Tribunal in the case of CCE Mumbai-III Vs DIL Ltd - 2008 (9) STR 411 (Tri-Mum), CCE Aurangabad Vs M/s Laxmi Metal Pressing Works Pvt Ltd - 2010 (18) STR 149 (Tri-Bom.) 4. The learned Authorised Representative for the Revenue reiterates th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act . It is argued that Cenvat credit could be availed only in respect of Service tax leviable under Section 66 of the Finance Act. According to the DR, no Service tax was leviable on the subject service on account of exemption granted under the aforesaid Notification. This view is mis-conceived being without regard to Section 93 of the Finance Act. The exemption notification was i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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