2017 (2) TMI 1165

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....ng disposed of by a common order as they arise out of the same impugned order of Commissioner (A) and issue is identical. 2. As per facts on record appellant is a 100% EOU engaged in the manufacture of export of printed books falling under chapter 49 of the Central Excise Tariff Act 1985. They get the book binding done from another independent manufacture on job worker basis. As the work at the j....

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....econdly that the job worker was not required to pay any service tax in as much as the same was exempted and as such credit of the same cannot be availed by the assessee. Accordingly, vide impugned orders the refund claim was rejected. 5. After hearing both the sides, I find that as regards the first issue it is not the revenue's case that no service tax was actually paid by the job worker. Th....