https://www.taxtmi.com/caselaws?id=187407 Cenvat credit on service tax paid for job work charges was admissible to the manufacturer because Rule 3(1) permits credit on input services and the reversal provision in Rule 3(5) applies to inputs and capital goods removed as such, not to input services. The fact that a lesser quantity of goods was received back after job work did not, by itself, justify reversal of the credit, since there was no express statutory requirement for such reversal in relation to service tax on job work charges. The appeals were allowed and the denial of credit was set aside. en-us Thu, 26 Nov 2015 00:00:00 +0530 Wed, 12 Apr 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187407 Cenvat credit on service tax paid for job work charges was admissible to the manufacturer because Rule 3(1) permits credit on input services and the reversal provision in Rule 3(5) applies to inputs and capital goods removed as such, not to input services. The fact that a lesser quantity of goods was received back after job work did not, by itself, justify reversal of the credit, since there was no express statutory requirement for such reversal in relation to service tax on job work charges. The appeals were allowed and the denial of credit was set aside. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187407