https://www.taxtmi.com/caselaws?id=215887 CENVAT credit on grooving job-work charges was held admissible where service tax had actually been paid and the service was used in or in relation to manufacture; the recipient could not be denied credit merely because the provider might have been eligible for exemption. Credit on manpower supply services depended on factual proof of use in manufacture, and the evidence placed by the appellant required fresh examination because it had not been considered by the lower authorities. The matter was remitted for reconsideration only on the manpower supply component, while the disallowance of credit on grooving job-work charges was set aside. en-us Thu, 12 Jul 2012 00:00:00 +0530 Thu, 10 Jul 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215887 CENVAT credit on grooving job-work charges was held admissible where service tax had actually been paid and the service was used in or in relation to manufacture; the recipient could not be denied credit merely because the provider might have been eligible for exemption. Credit on manpower supply services depended on factual proof of use in manufacture, and the evidence placed by the appellant required fresh examination because it had not been considered by the lower authorities. The matter was remitted for reconsideration only on the manpower supply component, while the disallowance of credit on grooving job-work charges was set aside. Case-Laws Central Excise Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215887