2015 (3) TMI 1062

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....ant. Shri G.R. Singh, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order for denial of Cenvat Credit on the service tax paid by them to the job workers. 2. The facts of the case are that the appellant is manufacturer of excisable goods. They have sent certain goods to the job workers for job work. The activity of the job worker was meant to manufac....

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....e tax has been paid by the job worker. It is also not in dispute that appellant has not received the job work goods. Therefore, appellant is entitled to take Cenvat credit on service tax paid by the job workers on job charges. The issue whether the activity of job worker amounts to the manufacture or not, the Revenue has not taken this issue with the job worker. Therefore, the appellant cannot be ....