https://www.taxtmi.com/forum/issue?id=106454 Entitlement to take Cenvat credit on inputs and capital goods used in powder-coating arises where the activity is taxed as a service and the provider has discharged service tax; if incoming parts are received under excise challan and covered by the inter-factory exemption notification, the processor is a job worker and excise does not attach in the job worker's hands, supporting the Cenvat credit claim; absent such movement documentation the process may be treated as manufacture and attract excise, risking credit recovery. en-us Thu, 23 Jan 2014 11:15:04 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106454 Entitlement to take Cenvat credit on inputs and capital goods used in powder-coating arises where the activity is taxed as a service and the provider has discharged service tax; if incoming parts are received under excise challan and covered by the inter-factory exemption notification, the processor is a job worker and excise does not attach in the job worker's hands, supporting the Cenvat credit claim; absent such movement documentation the process may be treated as manufacture and attract excise, risking credit recovery. Discussion-Forum Service Tax Thu, 23 Jan 2014 11:15:04 +0530 https://www.taxtmi.com/forum/issue?id=106454