2009 (10) TMI 181

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....dya for the Appellant. Vinay S. Sejpal for the Respondent. ORDER 1. The short question arising for consideration in this appeal of the department is whether CENVAT credit of service tax paid by a job-worker on the taxable service received by the respondent is liable to be denied to the latter on the ground that the job-worker was not liable to pay the tax by virtue of exemption Notification ....

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.... learned DR has, however, endeavoured to raise a legal issue with reference to the provisions of rule 3 of the CENVAT Credit Rules, 2004. With reference to the same provisions, it has been argued by the learned counsel that the rule permits availment, by service recipient, of CENVAT credit of the service tax "paid" by the service provider. He submits that the word used in the text of the above Rul....