Service tax cenvat on job work

Off course it will be admissible.

Goods on which job work is performed will be ulimately used in manufacturing of finished goods, hence in the light of definition of input service the services of "job work" is directly / indirectly used in the manufacture of goods will qualify as "input service".

If the process done by the jobworker on your semi finished goods is an intermediate production process and appropriate duty on the finished goods manufactured out of the said semifinished goods is payable by you (being principal manufacturer), then the job worker need not pay Service Tax in terms of exemption Notfn. No. 25/2012-ST [Entry No. 30(c)].

However if the job worker is paying service tax on the processing/jobwork charges, then you are entitled to avail Cenvat credit as the processing of the semi finished goods is input service being  in relation to manufacture of final product.

If the process done by the jobworker on your semi finished goods is an intermediate production process and appropriate duty on the finished goods manufactured out of the said semifinished goods is payable by you (being principal manufacturer), then the job worker need not pay Service Tax in terms of exemption Notfn. No. 25/2012-ST [Entry No. 30(c)].

However if the job worker is paying service tax on the processing/jobwork charges, then you are entitled to avail Cenvat credit as the processing of the semi finished goods is input service being  in relation to manufacture of final product.