https://www.taxtmi.com/caselaws?id=176528 The appellant, a manufacturer, appealed against the denial of Cenvat Credit on service tax paid to job workers. The job workers invoiced service tax for job charges but did not pay duty on goods cleared to the appellant. The Revenue argued the job workers' activities constituted manufacturing, disqualifying the appellant from claiming credit. The appellant proved the job workers paid service tax on charges, allowing them to claim Cenvat Credit. The impugned order was set aside, emphasizing the need for Revenue to establish a direct link between job workers' activities and the manufacturer's liability before denying credit. en-us Tue, 24 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176528 The appellant, a manufacturer, appealed against the denial of Cenvat Credit on service tax paid to job workers. The job workers invoiced service tax for job charges but did not pay duty on goods cleared to the appellant. The Revenue argued the job workers' activities constituted manufacturing, disqualifying the appellant from claiming credit. The appellant proved the job workers paid service tax on charges, allowing them to claim Cenvat Credit. The impugned order was set aside, emphasizing the need for Revenue to establish a direct link between job workers' activities and the manufacturer's liability before denying credit. Case-Laws Service Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176528