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2018 (7) TMI 761 - AT - Service TaxCENVAT Credit - Manpower supply services - recipient of services - tax was discharged by service provider - The Department was of the view that the appellant is not eligible to avail credit of the entire 100% and also was of the view that they have not discharged the 75% liability to the Government - Held that:- It is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. [2018 (2) TMI 1399 - CESTAT AHMEDABAD], where the Tribunal has held that the appellant would be eligible for entire credit - credit allowed - appeal allowed - decided in favor of appellant.
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