Job Worker Entitled to CENVAT Credit if Principal Manufacturer Pays Duty on Final Goods: CESTAT Chennai

Venkateswara Steel & Springs (India) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by Venkateswara Steel & Springs (India) Pvt. Ltd. against the Commissioner of GST & Central Excise in a dispute concerning applicability of Rule 6(3) of the CENVAT Credit Rules, 2004 (CCR). The appellant was engaged in payment of service tax under reverse charge mechanism for GTA services and also carried out job work activities involving coiling of steel wires supplied by princ...