https://www.taxtmi.com/caselaws?id=799644 Job-work services qualify for exemption under Notification No. 08/2005-S.T. where goods produced from client-supplied raw materials or semi-finished goods are returned for use in manufacturing finished goods on which appropriate excise duty is payable. The exemption requires that duty be payable, not that the client prove actual payment. Job-work challans and jurisdictional permissions indicating that clients were duty-paying assessees support eligibility. Consequently, absence of evidence of actual excise-duty payment by clients does not defeat the exemption. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799644 Job-work services qualify for exemption under Notification No. 08/2005-S.T. where goods produced from client-supplied raw materials or semi-finished goods are returned for use in manufacturing finished goods on which appropriate excise duty is payable. The exemption requires that duty be payable, not that the client prove actual payment. Job-work challans and jurisdictional permissions indicating that clients were duty-paying assessees support eligibility. Consequently, absence of evidence of actual excise-duty payment by clients does not defeat the exemption. Case-Laws Service Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799644