https://www.taxtmi.com/caselaws?id=330898 The Tribunal upheld the Commissioner (Appeals) decision allowing the respondent to avail credit on services used by the job worker exclusively manufacturing goods on behalf of the respondent under Notification No. 214/86-CE dated 25.3.1986. The Tribunal clarified that if the job worker avails exemption under the mentioned notification, the principal manufacturer is entitled to avail credit on services used by the job worker, rejecting the Revenue's arguments based on past Tribunal decisions and affirming the credit availed by the respondent on the disputed services. en-us Mon, 30 May 2016 00:00:00 +0530 Mon, 08 Aug 2016 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330898 The Tribunal upheld the Commissioner (Appeals) decision allowing the respondent to avail credit on services used by the job worker exclusively manufacturing goods on behalf of the respondent under Notification No. 214/86-CE dated 25.3.1986. The Tribunal clarified that if the job worker avails exemption under the mentioned notification, the principal manufacturer is entitled to avail credit on services used by the job worker, rejecting the Revenue's arguments based on past Tribunal decisions and affirming the credit availed by the respondent on the disputed services. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330898