Job Worker Validly Pays Service Tax Without Exemption; CENVAT Credit Claim Upheld as Legitimate Under Notification No. 8/05-ST.

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....CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected, therefore service tax paid by the job worker is correct and legal therefore the Cenvat credit availed by the appellant cannot be disallowed - AT....