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    <title>2020 (2) TMI 111 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant&#039;s activity qualifies as job work, allowing them to benefit from the exemption under notification No. 8/2005-ST for service tax on production of goods. The use of their own consumables does not disqualify them from the exemption, and evidence provided through Annexure-II Challans is deemed sufficient to establish excise duty payment by the principal manufacturers. The case was remanded for further assessment on revenue neutrality and verification of excise duty payment by the principal manufacturer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=391667</link>
      <description>The Tribunal held that the appellant&#039;s activity qualifies as job work, allowing them to benefit from the exemption under notification No. 8/2005-ST for service tax on production of goods. The use of their own consumables does not disqualify them from the exemption, and evidence provided through Annexure-II Challans is deemed sufficient to establish excise duty payment by the principal manufacturers. The case was remanded for further assessment on revenue neutrality and verification of excise duty payment by the principal manufacturer.</description>
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