https://www.taxtmi.com/circulars?id=60881 Where the principal manufacturer clears goods on payment of Central Excise duty, job work activities that are intermediate production processes are exempt from service tax and the job worker need not charge service tax; however, if a job worker does charge service tax on such intermediate processes, the principal manufacturer is entitled to take Cenvat credit of that service tax. A Central Excise Act stipulation mandating non-payment of excise on exempted goods does not by itself apply to service tax law. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 10 May 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60881 Where the principal manufacturer clears goods on payment of Central Excise duty, job work activities that are intermediate production processes are exempt from service tax and the job worker need not charge service tax; however, if a job worker does charge service tax on such intermediate processes, the principal manufacturer is entitled to take Cenvat credit of that service tax. A Central Excise Act stipulation mandating non-payment of excise on exempted goods does not by itself apply to service tax law. Circulars Service Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60881