https://www.taxtmi.com/caselaws?id=413759 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and relieving the appellant from the demanded liability of Rs. 18,35,496/- for availing Cenvat credit against job work activity considered an exempted service. The Tribunal concluded that the job worker's activities were part of the manufacturing process, not a service, aligning with legal provisions and case laws. The decision was based on the interpretation that the job worker should not be liable under Rule 6(3) of the Cenvat Credit Rules, 2004, as the ultimate manufacturer was accountable for duty liability. en-us Mon, 18 Oct 2021 00:00:00 +0530 Wed, 20 Oct 2021 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413759 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and relieving the appellant from the demanded liability of Rs. 18,35,496/- for availing Cenvat credit against job work activity considered an exempted service. The Tribunal concluded that the job worker's activities were part of the manufacturing process, not a service, aligning with legal provisions and case laws. The decision was based on the interpretation that the job worker should not be liable under Rule 6(3) of the Cenvat Credit Rules, 2004, as the ultimate manufacturer was accountable for duty liability. Case-Laws Service Tax Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413759