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2017 (11) TMI 759 - CESTAT AHMEDABADCENVAT credit - input service - Man-power supply service - N/N. 30/2012-ST dated 20.06.2012 - Held that: - the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the invoice - the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the Hon’ble Gujarat High Court in Nahar Granites Ltd. [2014 (5) TMI 57 - GUJARAT HIGH COURT], where it was held that the amount of service tax paid by the service provider cannot be considered as a deposit - appeal allowed - decided in favor of appellant.
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