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2018 (3) TMI 691 - AT - Central ExciseCENVAT credit - input service - Man-power supply service - case of appellant is that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods - the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit? - Held that: - the issue is more or less settled in the case of Commissioner of Central Excise, Ahmedabad-III Versus Nahar Granities Ltd. [2014 (5) TMI 57 - GUJARAT HIGH COURT], where it was held that a manufacturer would be entitled to avail the cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act - appeal allowed - decided in favor of appellant.
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