https://www.taxtmi.com/caselaws?id=352941 Job-work services rendered for principal manufacturers whose final products were cleared on payment of central excise duty were treated as taxable activity for which Cenvat credit on inputs and input services was legitimately available under Rule 3 of the Cenvat Credit Rules, 2004. Because the credit related to the taxable job-work activity and the output was not exempted, Rule 6, which governs exempted output services, had no application. The stated effect was that reversal of Cenvat credit was not required and the demand, interest, and penalties were unsustainable. The discussion also notes that the exemption under Notification No. 8/2005-ST applied only where the job-work activity related to goods used in or in relation to manufacture of dutiable final products. en-us Thu, 07 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352941 Job-work services rendered for principal manufacturers whose final products were cleared on payment of central excise duty were treated as taxable activity for which Cenvat credit on inputs and input services was legitimately available under Rule 3 of the Cenvat Credit Rules, 2004. Because the credit related to the taxable job-work activity and the output was not exempted, Rule 6, which governs exempted output services, had no application. The stated effect was that reversal of Cenvat credit was not required and the demand, interest, and penalties were unsustainable. The discussion also notes that the exemption under Notification No. 8/2005-ST applied only where the job-work activity related to goods used in or in relation to manufacture of dutiable final products. Case-Laws Service Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352941