https://www.taxtmi.com/caselaws?id=244175 A job worker manufacturing goods for a principal under Notification No. 214/86-CE remains entitled to CENVAT credit on eligible input services used in that manufacture, and Rule 6(1) of the CENVAT Credit Rules, 2004 cannot be invoked to deny such credit. The activity is treated as manufacture, not as an exempted or non-taxable Business Auxiliary Service, so the same job-work process cannot be recharacterised as a service merely to attract credit restrictions. On that basis, the article states that denial of credit on input services is not justified where the output is job-worked manufactured goods cleared under the notification. en-us Tue, 11 Feb 2014 00:00:00 +0530 Wed, 10 Sep 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244175 A job worker manufacturing goods for a principal under Notification No. 214/86-CE remains entitled to CENVAT credit on eligible input services used in that manufacture, and Rule 6(1) of the CENVAT Credit Rules, 2004 cannot be invoked to deny such credit. The activity is treated as manufacture, not as an exempted or non-taxable Business Auxiliary Service, so the same job-work process cannot be recharacterised as a service merely to attract credit restrictions. On that basis, the article states that denial of credit on input services is not justified where the output is job-worked manufactured goods cleared under the notification. Case-Laws Central Excise Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244175