2023 (10) TMI 673

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....iled the exemption under Notification No 08/2005-ST and 25/2012-ST 2. Shri D R Bhatt, Learned Chartered Accountant appearing on behalf of the appellant submits that the services on which the job worker have paid the service tax are input services on which the job worker have paid the service tax without availing exemption applicable to them. In such a situation the assessment of service tax of Job workers cannot be reopened at appelalnt's end by the department and hence the cenvat credit availed on service tax paid by the job worker cannot be denied on that ground. 2.1 He submits that there is no dispute that the service provided by the job workers are the input services on that the job workers have deposited the tax to the credit of ....

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....iterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Revenue has denied the Cenvat Credit on the service tax paid by the job worker on the job work on the ground that the said job work activity was exempted from payment of service tax under Notification No. 08/2005- ST and Notification No. 25/2012-ST. Accordingly, the job worker was not supposed to pay the service tax, therefore, the service tax paid by the job worker is not available as cenvat credit to the appellant. The important aspect in this case is that whether the job worker has option to pay the service tax or compulsorily avail the exemption Notification No 08/2005 and 25/2012. In....

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....in shall apply to excisable goods which are produced or manufactured- (i) in a 2[free trade zone 3[* * *]] and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and 4[rought to any other place in India]. Explanation.--In this proviso, 2["free trade zone" 5[* * *] and hundred per cent export-oriented undertaking" shall have the same meanings as in Explanation 2 to sub-section (1) of Section 3. 6[(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay....

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....t subject to the condition that the duty of excise chargeable on such goods shall in no case exceed the statutory duty. Explanation.-- "Form or method", in relation to a rate of duty of excise means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable. (4) Every notification issued under sub-rule (1), and every order made under sub-rule (2), of Rule 8 of the Central Excise Rules, 1944, and in force immediately before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencemen....