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TMI Blog2017 (10) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - Shri B. Balamurugan, AC (AR) ORDER Per: Archana Wadhwa As per facts on record, appellant is engaged in the manufacture of "Tyre Machinery and Tyre Mould" falling under Chapter 84 of Central Excise Tariff Act, 1985 and was receiving the services provided by the Security and Man-power Agencies during the period from Jan.' 14 to Dec.' 14. Inasmuch as, the said agencies were paying se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority confirming the demand and imposing penalties etc., in all the cases. The appeals filed by the appellant were rejected by the Commissioner (Appeals). Hence, the present appeals. 4. After carefully considering the submissions made by both the sides duly represented by Shri S. Gokaranesan, Adv. for the appellants and Shri B. Balamurugan, AC (AR) for the respondents, it is seen t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d while granting credit to the service recipient, such value has to be restricted only to the actual value of the service. I find no merits in the above reasoning of the learned appellate authority. Admittedly, services received by the appellant are "Security and Man-power Supply Services". As such, whatever tax has been paid on the said services is available as a credit to the service recipient. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (317) E.L.T. 53A (Tri. -Del), it was observed that whatever duties stand paid by the input supplier irrespective of the fact as to whether the same was payable or not, the same would be available as a credit to input recipient. Though, the said decision is in the context of Central Excise law but I am of the view that the principal enunciated would equally apply to service tax matters. 7. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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