https://www.taxtmi.com/caselaws?id=187630 CENVAT credit on service tax paid for job work cannot be denied merely because the job work activity was eligible for exemption under Notification No. 8/2005-ST. The notification was treated as giving the job worker an option either to claim exemption or to pay service tax. Where the job worker elected to pay tax and the levy was reflected through valid invoice or challan documents under the CENVAT scheme, the credit remained admissible. The fact that the underlying activity could have been exempt did not, by itself, defeat credit when tax was actually paid and properly documented. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 25 Feb 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187630 CENVAT credit on service tax paid for job work cannot be denied merely because the job work activity was eligible for exemption under Notification No. 8/2005-ST. The notification was treated as giving the job worker an option either to claim exemption or to pay service tax. Where the job worker elected to pay tax and the levy was reflected through valid invoice or challan documents under the CENVAT scheme, the credit remained admissible. The fact that the underlying activity could have been exempt did not, by itself, defeat credit when tax was actually paid and properly documented. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187630