2018 (10) TMI 1469

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....at during the period from April, 2013 to June, 2013, the appellant had availed input service credit on Manpower Supply Services rendered by M/s. V. K. Contractors, a proprietary firm who had paid service tax on 100% value of taxable services instead of 25% which the Revenue found to be contrary to the provisions of Notification No. 30/2012-ST dated 30.06.2012. 2. A Show Cause Notice dated 18.08.2016 was therefore issued alleging that the credit availed by the appellant on 75% of value of taxable services is ineligible for credit without discharging service tax on the same as a service receiver; and thus proposing to recover the alleged ineligible credit, to the tune of Rs. 4,88,463/- in terms of Rule 14 of the CENVAT Credit Rules, 2004 r....

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....ring the course of arguments. 7. On a careful consideration of the Order of this Bench in the case of M/s. Superfil Products Pvt. Ltd. (supra), I find that this Bench after considering the rival contentions, has ruled as under : "6. There is no dispute that tax liability involved in the matter has been discharged fully to the extent of 100%. The only quibble is that such tax has not been discharged in the matter as required by the Notification No. 30/2012-S.T., dated 20-6-2012 and as per the ratio of 75:25 by service recipient and service provider respectively, hence appellant will not be eligible to take 100% credit. I fail to see any reason in such a proposition. The said notification only provided for distribution of tax liability ....