https://www.taxtmi.com/caselaws?id=356988 CENVAT credit on manpower supply services could not be denied where the taxable service was received for use in manufacturing, the service tax paid was reflected in the invoices, and the recipient otherwise satisfied the credit conditions under Rule 4(7) read with Rule 9 of the CENVAT Credit Rules, 2004. The fact that Notification No. 30/2012-ST apportioned the tax burden differently between provider and recipient did not, by itself, affect credit eligibility. Tax actually paid and accepted could not be treated as a mere deposit to defeat credit. The denial of CENVAT credit was therefore unsustainable, and the assessee was entitled to the claimed credit. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356988 CENVAT credit on manpower supply services could not be denied where the taxable service was received for use in manufacturing, the service tax paid was reflected in the invoices, and the recipient otherwise satisfied the credit conditions under Rule 4(7) read with Rule 9 of the CENVAT Credit Rules, 2004. The fact that Notification No. 30/2012-ST apportioned the tax burden differently between provider and recipient did not, by itself, affect credit eligibility. Tax actually paid and accepted could not be treated as a mere deposit to defeat credit. The denial of CENVAT credit was therefore unsustainable, and the assessee was entitled to the claimed credit. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356988