https://www.taxtmi.com/forum/issue?id=1162 Job work that does not amount to manufacture is not chargeable to central excise and may be covered by excise exemptions permitting removal without payment of duty. Processing by a jobworker is generally taxable as a service unless it amounts to manufacture or falls under specific service tax exemptions (for example, production and processing of diamonds, gold and jewellery). If the jobworker pays excise or service tax, the principal manufacturer may claim cenvat credit for those payments. en-us Thu, 07 May 2009 15:35:39 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1162 Job work that does not amount to manufacture is not chargeable to central excise and may be covered by excise exemptions permitting removal without payment of duty. Processing by a jobworker is generally taxable as a service unless it amounts to manufacture or falls under specific service tax exemptions (for example, production and processing of diamonds, gold and jewellery). If the jobworker pays excise or service tax, the principal manufacturer may claim cenvat credit for those payments. Discussion-Forum Service Tax Thu, 07 May 2009 15:35:39 +0530 https://www.taxtmi.com/forum/issue?id=1162