https://www.taxtmi.com/caselaws?id=78406 The Tribunal set aside the reversal of Cenvat credit on capital goods shifted to a job worker's premises, citing Rule 4(5)(a) of the Cenvat Credit Rules, 2004, and supporting revenue neutrality. However, the Tribunal upheld the denial of Cenvat credit on service tax paid on telephone charges and security services used by the job worker, emphasizing compliance with credit rules and limitations on specific services. The appeal was disposed of accordingly, clarifying the conditions for availing Cenvat credits in such scenarios and ensuring adherence to relevant regulations to avoid liabilities. en-us Fri, 09 Apr 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78406 The Tribunal set aside the reversal of Cenvat credit on capital goods shifted to a job worker's premises, citing Rule 4(5)(a) of the Cenvat Credit Rules, 2004, and supporting revenue neutrality. However, the Tribunal upheld the denial of Cenvat credit on service tax paid on telephone charges and security services used by the job worker, emphasizing compliance with credit rules and limitations on specific services. The appeal was disposed of accordingly, clarifying the conditions for availing Cenvat credits in such scenarios and ensuring adherence to relevant regulations to avoid liabilities. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78406