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TMI Blog2010 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, in pursuance of the show cause notice dated 25-1-2006 held that service providers need not have paid service tax under “Man-power Recruitment Service” and therefore, the appellant as a recipient of the service was not entitled to take credit of the tax paid on these services. The Commissioner (Appeals) has upheld the order of the original authority. Held that- The Cenvat credit is sought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service providers, Khan Contractors and Alok Labour Organisation who have paid service tax under the Head "Man-power Recruitment Service" during the period January 2005 to July 2005 [as recorded in the order in appeal]. The original authority, in pursuance of the show cause notice dated 25-1-2006 held that service providers need not have paid service tax under "Man-power Recruitment Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the decision in the case of Mahaveer Surfactants (P) Ltd. v. C.C.E., Pondicheery reported in 2009 (233) E.L.T. 109 (Tri.-Chennai). 5. Learned SDR submits that the issue involved is whether the service tax was rightly paid under the "Man-power Recruitment Service" and therefore, the matter may have to go to the Division Bench. He, however, on merits of the issue, reiterates the finding and rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Superintendent in-charge of the service provider M/s. Khan Contractors directing them to pay service tax as 'Man-Power Recruitment Service'. The Department may be entitled to question the correctness of the service tax paid by the provider of the services. However, this should be done by issue of show cause notice to the said service providers by the jurisdictional authorities at their end. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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