https://www.taxtmi.com/caselaws?id=368654 The appellant was entitled to avail CENVAT credit on service tax paid by the job worker for job work, including material cost. The Member (Judicial) held that the appellant could claim the credit regardless of the service provider's payment correctness. Since the service provider opted to pay tax on the entire value, including material cost, without exemption, the appellant was allowed to avail the credit. The decision emphasized the service provider's discretion in choosing the tax payment method under service tax law, leading to the appellant's eligibility for the credit. The impugned order was overturned, and the appellant's appeal was successful. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368654 The appellant was entitled to avail CENVAT credit on service tax paid by the job worker for job work, including material cost. The Member (Judicial) held that the appellant could claim the credit regardless of the service provider's payment correctness. Since the service provider opted to pay tax on the entire value, including material cost, without exemption, the appellant was allowed to avail the credit. The decision emphasized the service provider's discretion in choosing the tax payment method under service tax law, leading to the appellant's eligibility for the credit. The impugned order was overturned, and the appellant's appeal was successful. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368654