https://www.taxtmi.com/caselaws?id=339465 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing and exporting printed books, regarding the availment of credit based on debit notes and the eligibility of credit for service tax paid by a job worker. The Tribunal emphasized the importance of substance over format, allowing the credit claim based on debit notes and permitting the credit of service tax paid by the job worker. As a result, the appellant's claim was deemed legitimate, leading to the reversal of the impugned orders and granting appropriate relief to the appellant. en-us Tue, 07 Feb 2017 00:00:00 +0530 Tue, 28 Feb 2017 11:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339465 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing and exporting printed books, regarding the availment of credit based on debit notes and the eligibility of credit for service tax paid by a job worker. The Tribunal emphasized the importance of substance over format, allowing the credit claim based on debit notes and permitting the credit of service tax paid by the job worker. As a result, the appellant's claim was deemed legitimate, leading to the reversal of the impugned orders and granting appropriate relief to the appellant. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339465