https://www.taxtmi.com/caselaws?id=420177 Job-work activity for principal manufacturers is not an exempted service merely because the job worker does not pay duty or service tax at its own stage. The applicable definition of exempted services covers only services exempt from the whole of service tax or services on which no tax is leviable, and the record did not show proper examination of the activity against that definition. Where the duty burden is discharged by the principal manufacturer and the processed goods move under the job-work scheme, settled precedent recognises that Cenvat credit remains available to the job worker. On that footing, Rule 6 of the Cenvat Credit Rules, 2004 was held inapplicable to such clearances. en-us Wed, 23 Mar 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420177 Job-work activity for principal manufacturers is not an exempted service merely because the job worker does not pay duty or service tax at its own stage. The applicable definition of exempted services covers only services exempt from the whole of service tax or services on which no tax is leviable, and the record did not show proper examination of the activity against that definition. Where the duty burden is discharged by the principal manufacturer and the processed goods move under the job-work scheme, settled precedent recognises that Cenvat credit remains available to the job worker. On that footing, Rule 6 of the Cenvat Credit Rules, 2004 was held inapplicable to such clearances. Case-Laws Service Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420177