https://www.taxtmi.com/forum/issue?id=108741 Export of job worked goods prevents imposition of excise duty; service tax applies only if the job work does not amount to manufacture, though exports exempt the service. Cenvat credit on inputs, capital goods and input services is available when the job work qualifies as manufacture; otherwise credit cannot be availed but may be claimed as a refund under the Cenvat Credit Rules for exported job worked goods. en-us Sat, 13 Jun 2015 13:37:52 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108741 Export of job worked goods prevents imposition of excise duty; service tax applies only if the job work does not amount to manufacture, though exports exempt the service. Cenvat credit on inputs, capital goods and input services is available when the job work qualifies as manufacture; otherwise credit cannot be availed but may be claimed as a refund under the Cenvat Credit Rules for exported job worked goods. Discussion-Forum Central Excise Sat, 13 Jun 2015 13:37:52 +0530 https://www.taxtmi.com/forum/issue?id=108741