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2016 (10) TMI 272 - CESTAT AHMEDABAD

2016 (10) TMI 272 - CESTAT AHMEDABAD - TMI - Job work - manufacture of excisable goods falling under Chapter 90 of Central Excise Tariff Act, 1985 - the job workers were paying the service tax and the Appellant was availing Credit of the service tax paid by the job worker - job worker was exempted from payment 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 o .....

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ion that Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3. - Reversal of credit and imposition of penalty not justified - appeal allowed - decided in favor of appellant. - E/13664-13665/2013 - A/10785-10786/2016 - Dated:- 30-8-2016 - Dr. D. M. Misra, Member (Judicial) For Appellant : Shri D.K. Trivedi, Advocate For Respondent : Shri J. Nagori, a.R. (Addl. Commissioner) ORDER Heard both sides and perused the records. 2. This appeal i .....

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service tax paid by the job worker. All the processed goods received from the job workers premises were used in the manufacture of finished goods and cleared on payment of duty by the Appellant. It was alleged in the Show Cause Notice dt.06.06.2012 that the job worker was exempted from payment of service tax under Notification No.8/2005-ST, dt.01.03.2005, therefore, availment of CENVAT Credit of ₹ 4,40,000/- by the Appellant was irregular. Consequently, on adjudication, the demand of CENV .....

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