TMI Blog2018 (10) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the levy of service Tax which is legally payable on service of supply of Man Power. Moreover, even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient. The only condition is that service recipient should receive the services which duly Service Tax paid, if that is so Cenvat Credit cannot be denied to the service recipient - the present case is on better footing as the Service Tax on Man Power Supply per say was taxable, therefore, Service Tax paid on such services irrespective by Service recipient, Cenvat Credit is admissible - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/10346/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Power was payable by the service provider, therefore, levy of Service Tax on supply of Man Power is not under dispute the said liability of the Service Tax even though discharged by the appellant it will not effect to the characteristics of the levy of service Tax which is legally payable on service of supply of Man Power. Moreover, even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient. There is no restriction provided in the Cenvat Credit Rules that if the Service Tax is not payable and if it is paid the Service recipient is not entitled for the Cenvat Credit. The only condition is that service recipient should receive the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for allowing Cenvat credit. Sub-rule (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availability of Cenvat credit. We are however, not concerned with the proviso. 8. In terms of Rules 3 and 4 of the Cenvat Credit Rules, 2004, a manufacturer would be entitled to avail the Cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he had purchased the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance in the attempt of the learned Commissioner to convert a part of the duty so paid into deposit of duty. There is no legal basis for such presumption. The rules entitled the receipt manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officers in charge of recipient unit. 6. In view of the above principle and applying the same to the facts and circumstances of the case, I do not find any merit in the impugned order. Consequently, the same is set aside and the appeal is allowed with consequential relief, if any, as per law. 5. In the above order was of this Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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