https://www.taxtmi.com/forum/issue?id=4962 Service tax and central excise treatment of job work for an EOU turns on whether the job work amounts to manufacture and whether the final product is subject to excise duty. Notification No. 214/86 exempts job workers from excise duties if the supplier undertakes to discharge duty on the final product and return/use conditions are met; scrap is treated as manufacture by the job worker. Where the final product does not suffer duty (for example, when goods are exported from an EOU), job work may attract service tax and require registration, while the EOU may claim Cenvat credit or seek refund. en-us Wed, 21 Nov 2012 14:18:29 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4962 Service tax and central excise treatment of job work for an EOU turns on whether the job work amounts to manufacture and whether the final product is subject to excise duty. Notification No. 214/86 exempts job workers from excise duties if the supplier undertakes to discharge duty on the final product and return/use conditions are met; scrap is treated as manufacture by the job worker. Where the final product does not suffer duty (for example, when goods are exported from an EOU), job work may attract service tax and require registration, while the EOU may claim Cenvat credit or seek refund. Discussion-Forum Central Excise Wed, 21 Nov 2012 14:18:29 +0530 https://www.taxtmi.com/forum/issue?id=4962