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2010 (5) TMI 235 - AT - Service TaxManpower Recruitment Service- Cenvat Credit- the appellant received services from two of the service providers, Khan Contractors and Alok Labour Organisation who have paid service tax under the Head “Man power Recruitment Service.” In order in original held that, in pursuance of the show cause notice dated 25-1-2006 held that service providers need not have paid service tax under “Man-power Recruitment Service” and therefore, the appellant as a recipient of the service was not entitled to take credit of the tax paid on these services. The Commissioner (Appeals) has upheld the order of the original authority. Held that- The Cenvat credit is sought to be denied is questioning the assessment of the service provider which is beyond the jurisdiction of the authorities in-charge of the appellant company. In view of the above, the orders of the authorities below cannot be sustained. The orders of the authorities below are set aside and the appeal allowed with consequential relief as per law.
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