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2018 (6) TMI 1208 - AT - Central ExciseCENVAT credit - Reverse Charge Mechanism - whether the appellant the service recipient is entitled to avail Cenvat Credit of Service Tax paid on Man Power Services and Security Services, where the burden of payment of Service Tax on recipient service under reverse charge mechanism is 75% and on the provider of service is 25%? - Held that:- The admissibility of CENVAT Credit in the relation to the Service Tax paid on Man Power Supply Service by the service provider has been considered by the Tribunal in the case of M/s Gurudev Dyestuff (India) Pvt. Limited. Vs. C.C.E Ahmedabad-II [2018 (2) TMI 1399 - CESTAT AHMEDABAD], where it was held that even if the entire amount Service Tax was paid by the service provider, on man power service, the Service recipient of said services is entitled to CENVAT Credit of the total amount. Appeal allowed - decided in favor of appellant.
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