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2018 (10) TMI 1469 - AT - Central ExciseCENVAT Credit - N/N. 30/2012-ST dated 30.06.2012 - appellant had availed input service credit on Manpower Supply Services rendered by M/s. V. K. Contractors, a proprietary firm who had paid service tax on 100% value of taxable services instead of 25% - Held that:- The issue involved in this case is no more res integra as the same has already been addressed to and answered by this very Bench of the CESTAT in the case of M/s. Superfil Products Pvt. Ltd. Vs. Principal Commr. of C. Ex., Chennai-I [2017 (4) TMI 953 - CESTAT CHENNAI], where it was held that There could no dispute that service tax leviable has been fully paid. This fact will therefore satisfy the requirement of Rule 3 ibid and particularly, when such tax liability has been passed on to the appellant and they have also made payment thereof to the service provider, there can be no denial to them of such cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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