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2018 (2) TMI 1399 - AT - Service TaxCENVAT credit - credit of full service tax paid on partial reverse charge on input services - Alleging that as per N/N. 30/2012-ST dated 20.06.2012, the appellant was required to pay 75% of the Service tax amount as service recipient whereas, the service provider was required to pay 25% of the service tax liability, instead, since the service provider had paid the entire service tax amount(100%), therefore, the appellant are not eligible to avail credit of the service tax paid by the service provider. Held that: - the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the invoice - appellant eligible for credit. Appeal allowed - decided in favor of appellant.
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