2016 (8) TMI 1026

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....for the respondent ORDER Per B. Ravichandran The appeal is against denial of cenvat credit of Rs. 93,395/- availed by the appellant on the input service viz. manpower supply services. 2. The brief issue involved is that the appellants were availing the said input service in their manufacturing activity and there is no dispute regarding the eligibility of the said service for the credit....

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....ding the eligibility of the appellant for the credit on the input service, full payment of service tax on the said services is not being disputed. The only point of dispute is that when the provider of service was to pay only 25% of service tax having been paid 100% of the service tax, 75% of the service tax payable by the respondent should be considered as ineligible for credit. 75% of the servic....