2016 (8) TMI 1026

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..... x - Held that:- 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead of recipient of service. In any case, the service tax has been discharged and denial of the credit on this ground is not sustainable. - Decided in favour of appellant - Excise Appeal No. E/50381/2016-EX(SM) - Final Order No.51902/2016 - Dated:- 26-5-2016 - .....

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..... ll service tax liability on the same was discharged by the service provider instead of 25% of the service tax. The appellant availed the credit and which was objected by the Revenue on the ground that 75% of the service tax should have been discharged by the appellant as a recipient of service in terms of the changed provisions of law and as such, the said service tax of 75% of credit is an inadmi .....

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