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M/s. Prime Ispat Ltd. Versus CC and CE, Raipur

2016 (8) TMI 1026 - CESTAT NEW DELHI

Cenvat credit - manpower supply services - availed the input service in their manufacturing activity - whether 75% of service tax payable by the respondent should be considered as ineligible for credit when the provider of service was to pay only 25% .....

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has been discharged and denial of the credit on this ground is not sustainable. - Decided in favour of appellant - Excise Appeal No. E/50381/2016-EX(SM) - Final Order No.51902/2016 - Dated:- 26-5-2016 - Shri B. Ravichandran, Member (Technical) Shri A .....

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s. 2. The brief issue involved is that the appellants were availing the said input service in their manufacturing activity and there is no dispute regarding the eligibility of the said service for the credit. With effect from 1.7.2012, the service ta .....

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on the same was discharged by the service provider instead of 25% of the service tax. The appellant availed the credit and which was objected by the Revenue on the ground that 75% of the service tax should have been discharged by the appellant as a .....

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