https://www.taxtmi.com/caselaws?id=256190 A job worker processing goods for a principal manufacturer was treated as eligible for input service credit on Goods Transport Agency service and Business Auxiliary Service because the processed goods were cleared to the principal manufacturer and the final product had suffered duty. The analysis relied on the job-work treatment reflected in Notification No. 214/86-C.E. and Notification No. 8/2005, under which such processing activity was recognised as duty-compliant. On that basis, the input services used in the processing activity were held creditable, and denial of credit was unsustainable. en-us Thu, 13 Feb 2014 00:00:00 +0530 Thu, 05 Feb 2015 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256190 A job worker processing goods for a principal manufacturer was treated as eligible for input service credit on Goods Transport Agency service and Business Auxiliary Service because the processed goods were cleared to the principal manufacturer and the final product had suffered duty. The analysis relied on the job-work treatment reflected in Notification No. 214/86-C.E. and Notification No. 8/2005, under which such processing activity was recognised as duty-compliant. On that basis, the input services used in the processing activity were held creditable, and denial of credit was unsustainable. Case-Laws Service Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256190