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2019 (3) TMI 1369 - CESTAT CHENNAICENVAT Credit - input services - services rendered for preparation of returns relating to ESI/EPF Contribution for the man-power supply and bills raised by the job worker - period from Sept.’15 to Jun.’17 - Held that:- It is seen that the invoices issued by the Man-power Recruitment and Supply Agency includes the service charges as well as service tax on such charges. The said charges are part of charges paid for Man-power Supply. When the appellants have already paid service tax to the service provider, the same is eligible as input services for the appellants - disallowance of credit not justified. CENVAT Credit - service tax paid on rent for the job workers premises - Held that:- The invoices show that the rent has been paid by the job worker. In that case, the appellants cannot avail credit of the service tax paid on such rent - credit not allowed. Appeal allowed in part.
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