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    <title>Claim or Refund St for Trading (import &amp; Export) he gave Job work for his cleint requirment and Job worker Collected ST, Trader Claim Or refund the ST Amt ?</title>
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    <description>A trader undertaking import and engaging a third party for alteration cannot avail CENVAT credit where trading is an exempted service. If the third party&#039;s job work amounts to manufacture, service tax will not be leviable on the job work and excise duty consequences arise instead; factual elements of transformation must be examined to determine classification.</description>
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