https://www.taxtmi.com/caselaws?id=444450 The Tribunal overturned the impugned order and allowed the appeal, entitling the appellant to cenvat credit. It determined that the job workers' payment of service tax was not exempt under the relevant notifications and was not illegal. The Tribunal emphasized that there is no mandatory requirement to avail service tax exemptions, allowing the job worker to choose to pay the tax. Since the jurisdictional officer did not contest the service tax payment, the cenvat credit claimed by the appellant could not be denied. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444450 The Tribunal overturned the impugned order and allowed the appeal, entitling the appellant to cenvat credit. It determined that the job workers' payment of service tax was not exempt under the relevant notifications and was not illegal. The Tribunal emphasized that there is no mandatory requirement to avail service tax exemptions, allowing the job worker to choose to pay the tax. Since the jurisdictional officer did not contest the service tax payment, the cenvat credit claimed by the appellant could not be denied. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444450