TMI Blog2018 (7) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... charged the 75% liability to the Government - Held that:- It is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. [2018 (2) TMI 1399 - CESTAT AHMEDABAD], where the Tribunal has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the service provider and the service provider paid 100% to the Government, by which the appellant availed the 100% credit on the input services, namely, manpower supply services. The Department was of the view that the appellant is not eligible to avail credit of the entire 100% and also was of the view that they have not discharged the 75% liability to the Government. Show Cause Notices we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by the service provider. As raised in the invoices, the appellant has availed credit on the 100% service tax paid by the service provider. He adverted to the decision in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. Vs. C.C.E. Ahmedabad, 2018 (2) T.M.I. 1399 CESTAT Ahmedabad to support these contentions. In appeal, ST/40634/2018, the Department has confirmed the demand of 75% of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectly to the Government and availed credit of the same. From facts, it is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M/s. Gurudev Dyestuff (India) Pvt. Ltd. (supra). The Tribunal has held that the appellant would b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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