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    <title>Service Tax input no avail if goods send for jobwork against Annexure Challan</title>
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    <description>If the final product is liable to excise duty and the principal manufacturer bears that liability, the job worker&#039;s services are exempt and should not attract service tax; where service tax was nevertheless paid by the job worker and reimbursed by the principal, the principal may avail cenvat credit, and an audit objection denying such credit is not sustainable under the exemption framework.</description>
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