https://www.taxtmi.com/caselaws?id=458604 The CESTAT set aside the impugned orders, allowing the appeals by the appellant regarding the availment of Cenvat Credit for input services used by their job worker unit. The tribunal concluded that the services were utilized in relation to the manufacture of the appellant's final product, entitling them to Cenvat Credit under Rule 3 of the Cenvat Credit Rules, 2004. The decision clarified that even if the job worker does not discharge excise duty, the principal can still claim credit when job work is done exclusively for them, aligning with Notification No. 214/86-C.E. en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 08 Nov 2024 19:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458604 The CESTAT set aside the impugned orders, allowing the appeals by the appellant regarding the availment of Cenvat Credit for input services used by their job worker unit. The tribunal concluded that the services were utilized in relation to the manufacture of the appellant's final product, entitling them to Cenvat Credit under Rule 3 of the Cenvat Credit Rules, 2004. The decision clarified that even if the job worker does not discharge excise duty, the principal can still claim credit when job work is done exclusively for them, aligning with Notification No. 214/86-C.E. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458604