2007 (11) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is whether the respondents herein are eligible to avail credit of service tax of Rs. 6,47,567/- paid by their job worker, during the months of December 2004 and January 2005. According to the revenue, the availment of credit was in contravention of the provisions of Rule 3 of the Cenvat Credit Rules, 2004 for the reason that the job worker was not required to pay service tax as it was exempted vi....