2018 (5) TMI 31

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....the sides. 2. This is an appeal filed against 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.  ....

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....cribed under Section 11B of Central Excise Act, 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 ....