https://www.taxtmi.com/caselaws?id=331835 The appellant, engaged in manufacturing soaps and detergent, sent unusable detergent material to job workers for reprocessing into scrap. The appellant availed Cenvat Credit on service tax paid by job workers, which the revenue objected to. The Tribunal ruled in favor of the appellant, emphasizing that duty payment on the final product indicated manufacturing activity, allowing the appellant to avail the credit. The decision highlighted that credit eligibility should not be denied based on the absence of traditional manufacturing processes, as long as duty is paid on the cleared goods. en-us Tue, 16 Aug 2016 00:00:00 +0530 Fri, 02 Sep 2016 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331835 The appellant, engaged in manufacturing soaps and detergent, sent unusable detergent material to job workers for reprocessing into scrap. The appellant availed Cenvat Credit on service tax paid by job workers, which the revenue objected to. The Tribunal ruled in favor of the appellant, emphasizing that duty payment on the final product indicated manufacturing activity, allowing the appellant to avail the credit. The decision highlighted that credit eligibility should not be denied based on the absence of traditional manufacturing processes, as long as duty is paid on the cleared goods. Case-Laws Service Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331835