https://www.taxtmi.com/caselaws?id=262049 The Tribunal allowed the appellant's appeal, determining that the appellant is required to pay at the rate of 6% under Rule 6 of the Cenvat Credit Rules 2004 for exempted activities undertaken by a job worker, considering the job worker as a manufacturer, not a service provider. The decision was influenced by previous case law, including the judgment in JBF Industries vs. C.C.E. & S.T., VAPI, and the larger bench judgment in Sterlite Industries Ltd. vs. Cmmr. The Tribunal emphasized the settled proposition and granted consequential relief as appropriate. en-us Mon, 20 Jul 2015 00:00:00 +0530 Thu, 30 Jul 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262049 The Tribunal allowed the appellant's appeal, determining that the appellant is required to pay at the rate of 6% under Rule 6 of the Cenvat Credit Rules 2004 for exempted activities undertaken by a job worker, considering the job worker as a manufacturer, not a service provider. The decision was influenced by previous case law, including the judgment in JBF Industries vs. C.C.E. & S.T., VAPI, and the larger bench judgment in Sterlite Industries Ltd. vs. Cmmr. The Tribunal emphasized the settled proposition and granted consequential relief as appropriate. Case-Laws Service Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262049