We, XYZ Private Limited ,We are in to manufacturing and processing through Job worker MNO Pvt Ltd who is having Manufacturing ECC no. We ( XYZ) don't have our own manufacturing facility in India. Since we are manufacturing our finished goods at Third Party Job Worker's place, are we eligible to avail the Service Tax paid on the services which are directly or indirectly related to the Manufacturing and processing of goods at Third Party Job Worker's Place We are also paying service tax on various services received like Office Rent, Depot Charges, Clearing & Forwarding charges for Import, Chartered Accountant Services, GTA Services Telephone, Electricity, Royalty fees, Bank Charges etc. We have accumulated these service tax in balance sheet for availing Cenvat Credit at Job Worker's place. QUERY Can we pass on the accumulated Service Tax paid on the above mentioned services to our Job worker MNO Pvt Ltd for availing Cenvat Credit against dispatch of Excisable goods. If yes, then please provide us the details of the relevant law/section/rule under which we can avail the same.