Cenvat Credit Denial Overturned: Manpower Supply Service Tax Paid by Provider Still Meets Obligations u/r.

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....Cenvat credit - manpower supply services - 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead of recipient of service - In any case, the service tax has been discharged and denial of the credit on this ground is not sustainable. - AT....