If job worker not availed ST exemption, Service Receiver can claim Input Credit

CESTAT, AHMEDABAD BENCH Royal Touch Aluminium (P.) Ltd. Versus Commissioner of Central Excise, Ahmedabad ORDER NO. A/598/WZB/AHD/2012 APPEAL NO. E/1394 OF 2010 APRIL 27, 2012 ORDER 1. Credit of service tax paid on job worker services, cargo handling services and servicing of motor vehicles has been denied as inadmissible and appellants are in appeal. 2. Ld. Counsel on behalf of the appellants submitted that the availability of the cenvat credit in respect of duty paid by the job worker has already been considered by the Tribunal and in the case of Multi Organics (P.) Ltd. v. C...