https://www.taxtmi.com/caselaws?id=353948 The Tribunal ruled in favor of the appellants in a case involving the assessment of Service Tax on job work and stock transfer. The Tribunal found that the processed goods were not exempted, and the responsibility to pay Central Excise duty rested with the principal manufacturer, as per Notification No. 214/86-CE. The Tribunal set aside the Order-in-Original, agreeing with the appellants' arguments that the Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply as the goods were not sold but returned after job work. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 15 Feb 2018 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353948 The Tribunal ruled in favor of the appellants in a case involving the assessment of Service Tax on job work and stock transfer. The Tribunal found that the processed goods were not exempted, and the responsibility to pay Central Excise duty rested with the principal manufacturer, as per Notification No. 214/86-CE. The Tribunal set aside the Order-in-Original, agreeing with the appellants' arguments that the Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply as the goods were not sold but returned after job work. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353948