2018 (5) TMI 31

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....ainst order-in-appeal OIA-CCESA-SRT-APPEALS-PS-32-2017-18 passed by the Commissioner of Central Excise (Appeals) Surat.  Briefly stated the facts of the case are that the appellant had paid service tax under reverse charge mechanism on availing manpower supply service in accordance with Notification No. 30/12-ST and availed credit of the same.  Consequently, on objection from the visitin....

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....t, 1944. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that on the basis of the audit objection on the eligibility of Cenvat credit of service tax paid on 'manpower supply service' the appellant had reversed the credit on 26.12.2013.  However, within one after year from the date of reversal of credit, instead of taking re-credit in their book....