Court :
High Court of Karnataka
Brief :
The Hon’ble High Court held that the Exemption Notification is a conditional Notification and Section 5A(1A) of the Excise Act is not applicable to the present case. Therefore, payment of Service tax by job worker i.e. FMGIL and Cenvat credit availment by principal manufacturer i.e. the Respondent, was in order.
Citation :
Commissioner of Central Excise Vs. Federal Mogul TPR India Ltd. [(2015) 59 taxmann.com 196 (Karnataka)]
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