2016 (10) TMI 616

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..... is eligible to avail the service tax credit and use the same for discharging central excise duty on service tax liability? - Held that: - reliance placed on the decision of Commissioner of Central Excise, Kolhapur Versus M/s. Shree Chh Shahu Ssk Ltd.[2015 (2) TMI 265 - CESTAT MUMBAI] where it was held that manpower also consumed for the purpose of handling waste and compost etc. is an essential p .....

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..... ervice tax on outward transportation of one of the exempted goods press mud , is eligible to avail the service tax credit and use the same for discharging central excise duty on service tax liability. It is the case of the Revenue that the press mud being an exempted category of the goods, any services rendered in respect of such goods, service tax credit cannot be availed. I find that the Revenue .....

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