https://www.taxtmi.com/caselaws?id=369503 The CESTAT Chennai allowed the appeal, ruling in favor of the appellant regarding the availment of input service credit on Manpower Supply Services. The Member emphasized that as long as the tax liability had been discharged and passed on to the appellant, they were eligible for the credit as per Rule 3 of the CENVAT Credit Rules, 2004. The judgment underscores the significance of adhering to statutory requirements and correctly interpreting tax laws and rules to ascertain credit eligibility in indirect tax cases. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369503 The CESTAT Chennai allowed the appeal, ruling in favor of the appellant regarding the availment of input service credit on Manpower Supply Services. The Member emphasized that as long as the tax liability had been discharged and passed on to the appellant, they were eligible for the credit as per Rule 3 of the CENVAT Credit Rules, 2004. The judgment underscores the significance of adhering to statutory requirements and correctly interpreting tax laws and rules to ascertain credit eligibility in indirect tax cases. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369503