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2018 (10) TMI 621 - CESTAT AHMEDABADCENVAT credit - Man Power Supply Service - Reverse Charge Mechanism - N/N. 13/2012-ST dated 20.06.2012 - Case of the department is that the appellant being a proprietorship concern was not liable to pay service Tax under Reverse Charge Mechanism; therefore, the Service Tax also paid by them is not available as Cenvat Credit to the appellant - Held that:- There is no dispute that the Service Tax on Supply of Man Power was payable by the service provider, therefore, levy of Service Tax on supply of Man Power is not under dispute the said liability of the Service Tax even though discharged by the appellant it will not effect to the characteristics of the levy of service Tax which is legally payable on service of supply of Man Power. Moreover, even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient. The only condition is that service recipient should receive the services which duly Service Tax paid, if that is so Cenvat Credit cannot be denied to the service recipient - the present case is on better footing as the Service Tax on Man Power Supply per say was taxable, therefore, Service Tax paid on such services irrespective by Service recipient, Cenvat Credit is admissible - credit allowed - appeal allowed - decided in favor of appellant.
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