https://www.taxtmi.com/forum/issue?id=4492 Job work comprising manufacture, packing and labelling using principal supplied raw materials is treated as manufacture for excise; the principal can discharge duty under the job work exemption procedure, enabling the principal to claim cenvat credit while the job worker remains exempt from duty. Manufacturing by the job worker is not subject to service tax. Cenvat reversal issues arise for input services used by the job worker, but established authorities have held that where the principal pays duty under the prescribed undertaking, goods processed under the job work exemption are not treated as exempted for cenvat reversal purposes. en-us Thu, 09 Aug 2012 13:32:28 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4492 Job work comprising manufacture, packing and labelling using principal supplied raw materials is treated as manufacture for excise; the principal can discharge duty under the job work exemption procedure, enabling the principal to claim cenvat credit while the job worker remains exempt from duty. Manufacturing by the job worker is not subject to service tax. Cenvat reversal issues arise for input services used by the job worker, but established authorities have held that where the principal pays duty under the prescribed undertaking, goods processed under the job work exemption are not treated as exempted for cenvat reversal purposes. Discussion-Forum Service Tax Thu, 09 Aug 2012 13:32:28 +0530 https://www.taxtmi.com/forum/issue?id=4492