Appellant granted cenvat credit for service tax paid by job worker. Assessments cannot be reopened at recipient end.

The Tribunal allowed the appeal in favor of the appellant, granting cenvat credit for service tax paid by the job worker. The judgment emphasized that the appellant was entitled to credit for tax "paid" regardless of the job worker's exemption status. Additionally, it clarified that assessments cannot be reopened at the recipient end, reinforcing the appellant's right to claim the credit. The impugned order was set aside, providing consequential relief to the appellant.

---

---

Issues:
- Denial of cenvat credit to the appellant for service tax paid by job worker
- Applicability of exemption notification to job worker
- Entitlement of appellant to credit for tax "paid"
- Reopening of assessment at recipient end

Analysis:
The judgment addresses the issue of denial of cenvat credit to the appellant for the service tax paid by the job worker. The Revenue had denied the credit on the grounds that the job worker should not have paid the service tax due to entitlement to an exemption notification. However, it was established that the job worker did pay the service tax, and the law allows the recipient to claim credit for tax "paid," irrespective of whether it was payable or not. Therefore, the appellant was rightfully entitled to the credit.

Furthermore, the judgment delves into the aspect of reopening assessments at the recipient end. It references several decisions of the Tribunal, such as DIL Ltd., Trinetra Texturisers P. Ltd., Multi Organics P. Ltd., Ultratech Cement Ltd., and Laxmi Metal Pressing Works P. Ltd., which collectively establish that assessments cannot be reopened at the recipient end. This legal principle reinforces the appellant's right to claim the cenvat credit for the tax paid by the job worker.

In conclusion, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, providing consequential relief. The judgment solidifies the appellant's entitlement to the cenvat credit for the service tax paid by the job worker and affirms the legal position that assessments cannot be reopened at the recipient end based on the cited precedents.

---