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    <title>2007 (11) TMI 78 - CESTAT, MUMBAI</title>
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    <description>Credit of service tax paid by a job worker on services received in the assessee&#039;s factory was held admissible under Rule 3 of the Cenvat Credit Rules, 2004. The revenue&#039;s objection based on exemption under Notification No. 8/2005-S.T. did not defeat entitlement because the tax payment and receipt of service were undisputed, and earlier Tribunal decisions had already accepted credit in similar circumstances. The departmental challenge therefore failed and the order allowing credit was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3429</link>
      <description>Credit of service tax paid by a job worker on services received in the assessee&#039;s factory was held admissible under Rule 3 of the Cenvat Credit Rules, 2004. The revenue&#039;s objection based on exemption under Notification No. 8/2005-S.T. did not defeat entitlement because the tax payment and receipt of service were undisputed, and earlier Tribunal decisions had already accepted credit in similar circumstances. The departmental challenge therefore failed and the order allowing credit was sustained.</description>
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      <pubDate>Wed, 07 Nov 2007 00:00:00 +0530</pubDate>
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