2017 (7) TMI 979

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....spondent ORDER The fact of the case is that the applicant have availed cenvat credit in respect of service tax paid on the manpower services by their job worker. The service tax was paid by the job worker on the instance of the department who has taken the view that the job work carried out by the job worker by deputing the manpower and that service is manpower service and not covered under ....

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.... end. Therefore even though the service tax paid by the job worker and not shown in the invoice for which supplementary invoice was issued, it is sufficient compliance for taking credit. Secondly, the embargo on taking credit on the supplementary invoice in case of payment of service tax under suppression of fact was brought under Rule 9(1) (bb) only from 1.4.2011, whereas in the present case the ....

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....ribunal in the case of very same job worker allowed the appeal vide order No.A/90621-90625/16/STB dt. 7.9.2016. 3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that since the invoice of service is not showing the service tax amount, the same is not valid document accordingly the cenvat credit was r....