Cenvat Credit Denied: Job Worker Not Liable for Raw Material Supplier's Obligations Under Notification No. 8/2005 ST.

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....Denial of Cenvat credit - The exemption under Notification No. 8/2005 ST being a conditional exemption subject to fulfillment of obligation by the raw material supplier, the same cannot be thrust on the job worker-appellant. Therefore, payment of service tax by the job worker-appellant is in order - AT....