https://www.taxtmi.com/caselaws?id=395117 Machining operations performed by a job worker on semi-finished goods under a job-work arrangement were treated as part of the principal manufacturer's manufacturing chain, not as an exempted service under Notification No. 25/2012-ST. Because the final products were cleared on payment of Central Excise duty and the intermediate activity was carried out on behalf of the principal manufacturer, the process could not be used to deny Cenvat credit on input services. The Tribunal therefore held that the credit was admissible and the adverse order was set aside with consequential relief. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 07 May 2020 09:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395117 Machining operations performed by a job worker on semi-finished goods under a job-work arrangement were treated as part of the principal manufacturer's manufacturing chain, not as an exempted service under Notification No. 25/2012-ST. Because the final products were cleared on payment of Central Excise duty and the intermediate activity was carried out on behalf of the principal manufacturer, the process could not be used to deny Cenvat credit on input services. The Tribunal therefore held that the credit was admissible and the adverse order was set aside with consequential relief. Case-Laws Central Excise Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395117