https://www.taxtmi.com/caselaws?id=372758 The Tribunal allowed the appeal in favor of the appellant, granting cenvat credit for service tax paid by the job worker. The judgment emphasized that the appellant was entitled to credit for tax "paid" regardless of the job worker's exemption status. Additionally, it clarified that assessments cannot be reopened at the recipient end, reinforcing the appellant's right to claim the credit. The impugned order was set aside, providing consequential relief to the appellant. en-us Wed, 10 Oct 2018 00:00:00 +0530 Sat, 29 Dec 2018 06:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372758 The Tribunal allowed the appeal in favor of the appellant, granting cenvat credit for service tax paid by the job worker. The judgment emphasized that the appellant was entitled to credit for tax "paid" regardless of the job worker's exemption status. Additionally, it clarified that assessments cannot be reopened at the recipient end, reinforcing the appellant's right to claim the credit. The impugned order was set aside, providing consequential relief to the appellant. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372758