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2016 (8) TMI 1026 - AT - Central ExciseCenvat credit - manpower supply services - availed the input service in their manufacturing activity - whether 75% of service tax payable by the respondent should be considered as ineligible for credit when the provider of service was to pay only 25% of service tax having been paid 100% of the service tax - Held that:- 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead of recipient of service. In any case, the service tax has been discharged and denial of the credit on this ground is not sustainable. - Decided in favour of appellant
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